The SECs Regulation S-X disclosure requirements address a. Changes in and disagreements with accountants on accounting and

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The SEC’s Regulation S-X disclosure requirements address

a. Changes in and disagreements with accountants on accounting and financial disclosure.

b. Management’s discussion and analysis of the financial condition and the results of operations.

c. The requirements for financial statements and footnote disclosures.

d. Summary information, risk factors, and the ratio of earnings to fixed charges.

e. Information concerning recent sales of unregistered securities.

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Advanced Financial Accounting

ISBN: 9781260165111

12th Edition

Authors: Theodore Christensen, David Cottrell, Cassy Budd

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