Premium
SEC form 10‐K checklist—income statement, cash flows, footnotes, and other miscellaneous topics—part 2
Author(s) -
Munter Paul
Publication year - 1994
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970060107
Subject(s) - checklist , accounting , income statement , financial statement , cash flow statement , statement (logic) , statement of changes in financial position , business , accounting standard , cash flow , actuarial science , cash , presentation (obstetrics) , financial accounting , finance , accounting information system , balance sheet , political science , psychology , law , audit , medicine , cognitive psychology , radiology
The following checklist is a continuation of the 1994 SEC Form 10‐K Checklist that was presented in the Summer 1994 issue of The Journal of Corporate Accounting and Finance. It includes SEC rules for the income statement, additional income and expense disclosures, statement of cash flows, accounting changes presentation and disclosure, other financial statement disclosures, financial statement schedules, and other miscellaneous special topics in the Form 10‐K. Although it generally covers only the codified SEC rules, certain common reporting problems cited recently by the SEC staff are also addressed. It does not include GAAP or GAAS rules except as they are codified in SEC rules or have been identified in Staff Accounting Bulletins or Financial Reporting Releases. Therefore, this checklist should be used in conjunction with a general GAAP checklist. Also, it does not cover specialized industries, foreign company requirements, or unusual or unique accounting and reporting issues. Other reference materials should be consulted for such items. It does include certain common reporting problems cited by SEC staff members at various recent conferences. In this regard, only problems that are likely to be applicable to the average company with reasonable frequency are included.