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Author: Wolters Kluwer Editorial Staff
Publisher: Aspen Publishers
ISBN: 9781454895794
Category : Law
Languages : en
Pages : 1860
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Book Description
This 2019 Edition of the SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure reproduces the latest requirements, as of November 7, 2018, 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 2019 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: 2018 SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure, ISBN 9781454886464¿
Author: Wolters Kluwer Editorial Staff
Publisher: Aspen Publishers
ISBN: 9781454895794
Category : Law
Languages : en
Pages : 1860
Get Book Here
Book Description
This 2019 Edition of the SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure reproduces the latest requirements, as of November 7, 2018, 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 2019 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: 2018 SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure, ISBN 9781454886464¿
Author:
Publisher:
ISBN:
Category : Disclosure of information
Languages : en
Pages : 1394
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Book Description
Author: Wolters Kluwer Editorial Staff
Publisher: Aspen Publishers
ISBN: 9781543806700
Category :
Languages : en
Pages : 1896
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Book Description
SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure This 2020 edition of the SEC Handbook provides the latest requirements, as of October 17, 2019, 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. Updated SEC Rules and Regulations The 2020 edition includes the following new and updated material: New Staff Legal Bulletin No. 14K, which addresses board analysis when considering the significance of a policy issue or micromanagement under the "ordinary business" exception as a basis to exclude a proposal, as well as consideration of proof-of-ownership letters Revisions to modernize and simplify certain disclosure requirements in Regulation S-K and related rules and forms Amendments to require that companies disclose hedging policies in proxy or information statements for the election of directors Revisions to reflect a new rule that permits exchange-traded funds to operate without obtaining exemptive orders Amendments to the SEC's auditor independence rules to refocus the analyses that must be conducted in determining whether an auditor is independent when the auditor has a lending relationship with certain shareholders of an audit client Technical amendments to reflect changes to the SEC's Freedom of Information Act regulations Previous Edition: 2019 SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure, ISBN 9781454895794¿ Frequently Asked Questions What are the SEC rules? What are the current SEC forms? According to SEC rules, how much time is allowed for a proxy vote? What is a covered person under SEC rules? How does the SEC retroactively change rules? How many SEC rules are there?
Author: American Bar Association. House of Delegates
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216
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Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Author: H. Kent Baker
Publisher: Emerald Group Publishing
ISBN: 1839822007
Category : Computers
Languages : en
Pages : 311
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Book Description
This handbook equips academics, practitioners, and students with an understanding of the cutting-edge developments and applications of emerging blockchain technology. Covering the basic concepts while showcasing practical applications in intricate real-world situations, readers benefit from a useful balance of detailed and user-friendly coverage.
Author: Stefan Bouzarovski
Publisher: Edward Elgar Publishing
ISBN: 1839102969
Category : Political Science
Languages : en
Pages : 361
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Book Description
Offering a unique and critical perspective on energy justice, this Handbook delves into an emerging field of inquiry encapsulating multiple strands of scholarship on energy systems. Covering key topics including generation, transmission, distribution and demand, it explores fundamental questions surrounding policy, climate change, security and social movements.
Author: Nancy M. Smith
Publisher: DIANE Publishing
ISBN: 075670314X
Category :
Languages : en
Pages : 82
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Book Description
Author: Wolters Kluwer Editorial Staff
Publisher: Aspen Publishers
ISBN: 9781543821239
Category :
Languages : en
Pages : 1976
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Book Description
SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure This 2021 edition of the SEC Handbook provides the latest requirements, as of October 2020, 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 2021 edition includes the following new and updated material: Amendments to financial disclosure requirements for guarantors, issuers of guaranteed securities, and affiliates who collateralize securities to provide investors with material information Revisions to support informed investment decisions regarding variable annuity and variable life insurance contracts via a layered disclosure approach Amendments to the "accelerated filer" and "large accelerated filer" definitions to promote capital formation and reduce unnecessary burdens for certain smaller issuers Modifications to the registration, communications, and offering processes for closed-end investment companies Staff Legal Bulletin 21, which provides the views of SEC staff regarding the application of the Exchange Act antifraud provisions to public statements made by issuers of municipal securities and obligated persons. Amendments to assist registrants in making determinations of whether a subsidiary or an acquired or disposed business is significant and to improve the disclosure requirements Revisions to proxy-solicitation rules so that investors receive more transparent and accurate information Updates to rules regarding statistical disclosure requirements for banking registrants Amendments to the shareholder- proposal rule concerning ownership requirements, documentation, and resubmission thresholds Revisions to auditor independence requirements Staff Accounting Bulletin 119, which updates interpretive guidance to align with Financial Accounting Standards Board Accounting Standards Codification Topic 326, Financial Credit Losses Previous Edition: 2020 SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure, ISBN 9781543806700 Frequently Asked Questions What are the SEC rules? What are the current SEC forms? According to SEC rules, how much time is allowed for a proxy vote? What is a covered person under SEC rules? How does the SEC retroactively change rules? How many SEC rules are there?
Author: H. Kent Baker
Publisher: Emerald Group Publishing
ISBN: 1804553220
Category : Business & Economics
Languages : en
Pages : 312
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Book Description
Bitcoin’s introduction as the first cryptoasset in 2009 ushered in a new era, generating much interest, excitement, and growth. A cryptoasset is a digital asset using blockchain technology to regulate the generation of new units and verify and secure transactions.
Author: Wolters Kluwer Editorial Staff
Publisher:
ISBN: 9781543832525
Category :
Languages : en
Pages : 1976
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Book Description
2022 SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure
