2018 SEC Handbook

Author: Wolters Kluwer
Publisher: CCH
ISBN: 1454886463
Release Date: 2017-12
Genre: Law

This 2018 Edition of the SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure reproduces the latest requirements, as of November 7, 2017, for preparing financial statements and related disclosure documents filed with the SEC. The Handbook is a portable, affordable, and current resource with the latest SEC rules, forms, interpretations, and other materials specifically related to preparing financial statements and other SEC disclosure documents. The scope is broad enough to serve as a complete reference for anyone whose practice touches on SEC disclosure rules (e.g., transactional attorneys, corporate counsel, corporate governance professionals, etc.). It includes the full-text of: Regulations S-K, S-X, and S-T; selected rules and forms under the 1934 Act; Industry Guides; Staff Accounting Bulletins; and the Codification of Financial Reporting Policies The 2018 Edition includes the following new and updated material: New Staff Accounting Bulletin No. 116, which modifies portions of existing guidance to conform authoritative accounting guidance and SEC rules, as well as FASB Accounting Standards Codification Topic 606 New Staff Legal Bulletin 14I, which addresses the scope of Exchange Act Rule 14a-8(i)(5) and (i)(7) and provides information on proposals submitted on behalf of shareholders and the use of graphs and images Revised expiration dates in interim final rules that provide exemptions for certain security-based swaps Amendments to Regulations S-T and S-K and related forms to require certain registrants to include hyperlinks to exhibits listed in the exhibit index of filings and to submit them in HTML format Technical amendments to conform rules and forms to amendments made by Title I of the JOBS Act and new rules to effectuate required inflation adjustments A technical correction to Exchange Act Rule 12g-1 to more precisely reflect the "holder of record" threshold in Exchange Act Section 12(g)(1) Previous Edition: 2017 SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure, ISBN 9781454875147

SEC Handbook

Author: Wolters Kluwer
Publisher: CCH
ISBN: 1454875143
Release Date: 2016-12-19
Genre: Law

SEC Handbook

ISBN: STANFORD:36105060282170
Release Date: 2002
Genre: Disclosure of information

A Practical Guide to SEC Proxy and Compensation Rules

Author: Amy L. Goodman
Publisher: Aspen Publishers Online
ISBN: 9780735598959
Release Date: 2010-10-05
Genre: Law

A Practical Guide to SEC Proxy and Compensation Rules, Fifth Edition is designed to meet the special needs of corporate officers and other professionals who must understand and master the latest changes in compensation disclosure and related party disclosure rules, including requirements and initial SEC implementing rules under the Dodd-Frank Wall Street Reform and Consumer Protection Act. Current, comprehensive and reliable, the Guide prepares you to handle both common issues and unexpected situations. Contributions from the country's leading compensation and proxy experts analyze: Executive compensation tables Compensation disclosure and analysis Other proxy disclosure requirements E-proxy rules Executive compensation under IRC Section 162(m) And much more! Organized for quick, easy access to all the issues and areas youand’re likely to encounter in your daily work, A Practical Guide to SEC Proxy and Compensation Rules Dissects each compensation table individuallyand—the summary compensation table, the option and SAR tables, the long-term incentive plan tableand—and alerts you to the perils and pitfalls of each one Walks you through preparation of the Compensation Disclosure and Analysis Explains the latest interpretations under the SEC's shareholder proposal rule and institutional investor initiatives and what they mean for the coming proxy season Helps you tackle planning concerns that have arisen in the executive compensation context, including strategies for handling shareholder proposals regarding executive compensation and obtaining shareholder approval of stock option plans The Fifth Edition reflects the latest SEC and IRS regulations, guidance, interpretations and disclosure practices. It adds a new chapter focused on developments and practices relating to required public company and“say-on-payand” advisory votes pursuant to the Dodd-Frank Act. Another new chapter addresses director qualifications and Board leadership, diversity, and risk oversight disclosures. This one-volume guide will help you prepare required disclosures as well as make long-range plans that comply fully with regulations and positions taken by the SEC more quickly and completely than ever before. In addition, weand’ve updated the Appendices to bring you the latest rules and relevant primary source material.

PCAOB Standards and Related Rules

Author: AICPA
Publisher: John Wiley & Sons
ISBN: 9781945498923
Release Date: 2018-02-13
Genre: Business & Economics

Pursuant to PCAOB Release No. 2017-001, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and Related Amendments to PCAOB Standards, dated June 1, 2017, the PCAOB adopted a new auditor reporting standard and related amendments that will require the auditor to provide new information about the audit and make the auditor's report more informative and relevant to investors and other financial statement users. The standard and related amendments were subsequently approved by the SEC on October 23, 2017, and are effective as of audits of fiscal years ending on or after December 15, 2017 (except for the “Critical Audit Matters” section of the standard and related amendments, which have a phased effective date). This 2018 edition of the AICPA’s PCAOB Standards and Related Rules includes the newly approved standard The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion (AS 3101). In addition, this title also features updated staff guidance, included a new question and answers section, updated guidance for firms filing the new Form AP, and a new Staff Audit Practice Alert to assist auditors in applying PCAOB standards when auditing companies' implementation of the new FASB revenue accounting standard.

Wiley GAAP 2016 Interpretation and Application of Generally Accepted Accounting Principles

Author: Joanne M. Flood
Publisher: John Wiley & Sons
ISBN: 9781119106067
Release Date: 2016-01-05
Genre: Business & Economics

The complete, cross-referenced GAAP guide, with illustrations, explanations, and examples Wiley GAAP 2016 contains the most comprehensive coverage of all GAAP pronouncements in a single volume, providing professionals with a complete reference to the entire GAAP hierarchy. This new edition includes the latest updates to the standards, along with AICPA ASEC statements of position and a comprehensive cross-reference of accounting topics to the new FASB codification system. All pronouncements are fully explained in detail, including terminology, and practice exercises demonstrate real-world application. Each chapter includes a discussion of perspectives and issues, sources of GAAP, definitions, concepts, rules, and examples, with specific appendices where applicable. This useful guide contains numerous examples and illustrations, and all original pronouncements are referenced to the FASB Current Text. GAAP is constantly being updated, and users require expert interpretation and explanation of relevant principles with every new pronouncement. This book provides clear, comprehensive guidance, including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, and AICPA Statements of Position and Accounting Interpretations. Readers will: Refer to GAAP standards and ASEC statements Understand relevant terminology, concepts, and rules Study detailed examples to gain a solid working knowledge of the standards Gain confidence by practicing GAAP applications before using it in the field This guide represents the most complete, comprehensive GAAP reference available, and the digital format allows for instant access to information through the point-and-click Index and Table of Contents. A thorough study and analysis of all US Generally Accepted Accounting Principles, Wiley GAAP 2016 is the essential reference. /td /tr /table

Materiality in Financial Reporting

Author: Francesco Bellandi
Publisher: Emerald Group Publishing
ISBN: 9781787437364
Release Date: 2017-12-15
Genre: Business & Economics

This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.

Segment reporting

Author: International Accounting Standards Committee
ISBN: CORNELL:31924080751989
Release Date: 1997
Genre: Business & Economics

Corporate Secretary s Answer Book

Author: Cynthia M. Krus
Publisher: Aspen Publishers Online
ISBN: 9780735550223
Release Date: 2004
Genre: Business & Economics

The Corporate Secretary's Answer Book is the only comprehensive, single-volume reference to address the specific tasks corporate secretaries face on a daily basis in a Q&A format. Every topic is conveniently listed for easy reference with an index organized by commonly used terms. With all of this valuable "know-how" located within one volume, corporate secretaries will be able to find the best way to proceed with any particular matter, quickly and confidently. The Corporate Secretary's Answer Book also includes sample forms and checklists that offer step-by-step guidance to completing each phase of the corporate secretary's duties throughout the year, especially under Sarbanes-Oxley, including: Conduct of Shareholder Meeting Guidelines - Annual Meeting Script - Minutes of Incentive Committee Meeting - Establishing a Special Litigation Committee of the Board - Audit Committee Charter - Corporate Governance Listing Standards - Corporate Governance Guidelines - Corporate Disclosure - and much more!

Handbook of Research Methods in Corporate Social Responsibility

Author: David Crowther
Publisher: Edward Elgar Publishing
ISBN: 9781784710927
Release Date: 2017-12-29

Corporate social responsibility now touches upon most aspects of the interaction between business and society. The approaches taken to research in this area are as varied as the topics that are researched; yet this is the first book to address the whole range of methods available. The book identifies the methods available, evaluates their use and discusses the circumstances in which they might be appropriate. It also includes forward-thinking guidance from experienced academics on the future directions of research in the area.

Shareholder Proposals

Author: Keir D. Gumbs
ISBN: 1617468207
Release Date:
Genre: Proxy

... examines the mechanics of Securities Exchange Act Rule 14a-8, the rule that is triggered when a shareholder submits a proposal to a corporation seeking to have it included in the corporation's proxy materials and voted on at the annual meeting of shareholders.

SEC accounting

Author: John W. Buckley
Publisher: John Wiley & Sons
ISBN: STANFORD:36105043661532
Release Date: 1980-07
Genre: Business & Economics