The Coopers & Lybrand SEC Manual

R.H. Herz, Nelson W. Dittmar, Stephen J. Lis, William E. Decker, Ronald J. Murray (Autoren)

Buch | Softcover

1344 Seiten

1997 | 7th Revised edition
John Wiley & Sons Inc (Verlag)
978-0-471-17961-0 (ISBN)

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This complete guide to the financial reporting and disclosure requirements and related rules and regulations of the Securities and Exchange Commission (SEC) describes the requirements of the SEC both formal and informal that publicly traded companies frequently encounter. It gives accountants and financial officers the tools and information they need to avoid the potentially heavy penalties and sanctions that can result from noncompliance.

Partial table of contents:; INTRODUCTION TO SEC PRACTICE.; Legislation Governing SEC Practice.; Organization of the SEC.; Shelf Registration.; ACCOUNTANTS' REPORTS AND RELATED MATTERS.; SEC Reporting Requirements.; Accountants' Consents.; SHAREHOLDER COMMUNICATIONS.; Annual Report to Shareholders.; Quarterly Report to Shareholders.; THE SEC FORMS.; Reporting and Registration Forms Under the 1934 Act.; Change in Fiscal Year.; FOREIGN REGISTRANTS.; Financial Statement Requirements for Foreign Registrants.; REGULATION S--X.; Article 3: General Instructions as to Financial Statements.; REGULATION S--K.; Securities of the Registrant.; Management and Certain Security Holders.; REGULATIONS S--B.; Financial Information.; Appendices.; Index.; User's Guide to the CD--ROM Version.

Erscheint lt. Verlag	11.7.1997
Zusatzinfo	illustrations
Verlagsort	New York
Sprache	englisch
Maße	153 x 227 mm
Gewicht	1588 g
Themenwelt	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Wirtschaftsrecht ► Handelsrecht
	Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
ISBN-10	0-471-17961-2 / 0471179612
ISBN-13	978-0-471-17961-0 / 9780471179610
Zustand	Neuware