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Accountants' reports on examinations of securities and similar investments under the Investment Company Act full-text: 1941 December 10: Auditing under wartime conditions full-text: 1942 June 11: Auditor's opinion on the basis of a restricted examination : (no. 2) full-text: 1942 September 12: Amendment to Extensions of auditing procedure full-text
Regulation S-X and the Financial Reporting Releases (Staff Accounting Bulletins) set forth the form and content of and requirements for financial statements required to be filed as a part of (a) registration statements under the Securities Act of 1933 and (b) registration statements under section 12, [2] annual or other reports under sections 13 [3] and 15(d) [4] and proxy and information ...
The key SEC principle regarding evidence decisions can be summarized as follows: "Align the nature, timing and extent of evaluation procedures on those areas that pose the greatest risks to reliable financial reporting." The SEC has indicated that the sufficiency of evidence required to support the assessment of specific MMR should be based on ...
The SEC filing is a financial statement or other formal document submitted to the U.S. Securities and Exchange Commission (SEC). Public companies , certain insiders, and broker-dealers are required to make regular SEC filings.
Consideration of Internal Control in a Financial Statement Audit full-text: April 1988 56: Analytical Procedures full-text: April 1988 57: Auditing Accounting Estimates full-text: April 1988 58: Reports on Audited Financial Statements full-text: April 1988 59: The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern ...
Consolidated financial statements are defined as "Financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent (company) and its subsidiaries are presented as those of a single economic entity", according to International Accounting Standard 27 "Consolidated and separate financial ...
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Accounting Standards Codification, the only source of authoritative nongovernmental U.S. GAAP. In 2009, the Codification superseded the FASB's Statements of Financial Accounting Standards. 168 standards had been issued before the Codification. Concepts Statements, first issued in 1978. They are part of the FASB's conceptual framework project ...