Sec Handbook 2009: Rules and Forms for Financial Statements and Related Disclosure: As Of November 2008

ISBN 10: 0808019783 / ISBN 13: 9780808019787

Published by Kluwer Law Intl, 2008

About this Item

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Bibliographic Details

• Title: Sec Handbook 2009: Rules and Forms for Financial Statements and Related Disclosure: As Of November 2008
• Publisher: Kluwer Law Intl
• Publication Date: 2008
• Language: English
• ISBN 10: 0808019783
• ISBN 13: 9780808019787
• Binding: Soft cover
• Condition: good

About this title

Synopsis

The 2009 SEC Rules and Forms for Financial Statements and Related Disclosures, Nineteenth Edition , reproduces the latest requirements, as of November 2008, for preparing financial statements and related disclosure documents filed with the Securities and Exchange Commission . It includes the full-text Regulations S-K, S-X, selected rules and forms under the 1933 and 1934 Acts; the Sarbanes-Oxley Act; Industry Guides; Staff Accounting Bulletins; and the Codification of Financial Reporting Policies. New rules featured in this edition Article 8 of Regulation S-X, concerning smaller reporting companies; Exchange Act Rule 10b-21, the antifraud rule for naked short selling; and Exchange Act Rule 14a-17, regarding electronic shareholder forums. The new 2009 Edition also reproduces Staff Accounting Bulletin No. 110 (valuation of share-based payments), which revised Topic 14.D of the codification. Also included are new Staff Legal Bulletins 3A (1933 Act exemptions) and 14D (shareholder proposals). In addition, a new section provides the SEC staff’s Compliance and Disclosure Interpretations for Form 8-K.