Sec Disclosures Checklists 2007
Pippin, Ronald
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BOOK SYNOPSIS
SEC Disclosures Checklists is a practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis, and the new SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in SEC 1933 or 1934 Act filings. It can be used to prepare and review the financial statement disclosures of non-small business, domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures.
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MORE BOOK INFO
ISBN: 0808090879
Dewey Decimal: 657
Book Publisher: Cch Inc
Language: ENG
No. of Pages: 1294
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