Ch2 - Ch 2 Financial reporting and Analysis 1 Statutory...

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    1 Ch. 2    Financial reporting and Analysis
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    2 Statutory financial reports Annual report (10-K) Quarterly report (10-Q) Annual report (foreign, 20F) Current report (8-K) Proxy statement/ Prospectus (14-A) Other SEC filings E2-5
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    3 Generally Accepted Accounting Principles Sets of authoritative accounting guidelines  Statements of Financial Accounting Standards by  FASB APB  Opinions. Accounting Research Bulletins (ARB). AICPA  pronouncements. The AICPA issues guidelines  for certain topics yet to be addressed by the FASB in its  Statements of Position (SOP) or for those involving  industry-specific matters in its Industry Audit and  Accounting Guidelines. EITF  Bulletins. EITF Bulletins are issued by the FASB’s  Emerging Issues Task Force. Industry practices.
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    4 Environment SEC  (Securities and Exchange Commission)
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  • Spring '09
  • LIEBEL
  • important accounting principles, financial accounting standards, FASB   FASB, FASB APB Opinions, Intl Accounting Standard Board

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