Publisher's Synopsis
<p> Federal law requires public companies to disclose financial and other information in accordance with strict standards, including thousands of SEC, FASB, PCAOB, and stock exchange pronouncements. Disclosure must be in a prospectus, as well as in annual and quarterly reports and proxy statements filed with the SEC. </p> <p> <b><i>Corporate Financial Disclosure Answer Book</i></b> is your guide to this vital subject. Whether you are a lawyer, accountant, corporate officer, director, audit committee member, or investor, you will obtain detailed answers to virtually every regulatory question you are likely to encounter regarding financial disclosure—in readable plain English. The convenient question-and-answer format is ideal for beginners seeking a general understanding of a topic, as well as seasoned professionals grappling with critical issues. Semiannual supplements keep this valuable reference up to date in this rapidly evolving field, including requirements created by the massive <i>Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010</i> . </p> <p> With <b><i>Corporate Financial Disclosure Answer Book</i></b>, you’ll be able to quickly obtain and easily understand answers to key questions about: </p> <ul> <li> Financial statement preparation </li> <li> Exchange Act registration and reporting </li> <li> Interactive data financial reporting and electronic filing </li> <li> Management’s discussion and analysis </li> <li> Derivatives disclosure </li> <li> Disclosure controls and procedures </li> <li> Internal control over financial reporting </li> <li> Executive compensation disclosure </li> <li> CEO and CFO certification of reports </li> <li> Pro-forma/non-GAAP financial information </li> <li> Audit committee responsibilities </li> <li> Auditor independence </li> <li> Financial restatements </li> <li> Regulation FD fair disclosure </li> <li> International accounting standards </li> <li> Financial statement audits </li> <li> PCAOB registration, inspections and enforcement </li> <li> Stock exchange listing standards </li> <li> And much more! </li> </ul> <p align="center"> <b>T</b> </p> <p> </p> <p> </p> <p> </p>