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1991 SEC form 10‐K checklist
Author(s) -
Cole Cathy
Publication year - 1991
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970020405
Subject(s) - checklist , accounting , statement (logic) , financial statement , business , cash flow statement , section (typography) , actuarial science , cash flow , psychology , political science , audit , law , advertising , cognitive psychology
Because of the many and varied reporting requirements that are imposed on public companies, a checklist is a useful tool in complying with applicable rules and regulations. Frequently, companies will use a financial statement checklist to cover the generally accepted accounting principles, but will need an additional checklist for SEC reporting requirements. The following checklist includes accounting‐related SEC rules for the Form 10‐K. Although it generally covers only the codified SEC rules, certain common reporting problems cited recently by the SEC staff, such as on the statement of cash flows, are also addressed. The MD&A section of the checklist includes the interpretive guidance issued in Financial Reporting Release No. 36 in 1989.