A rule established by the Securities and Exchange Commission that governs what the form and content of financial statements of publicly traded securities.
Regulation S-X is a prescribed regulation that lays out the specific format and content of financial reports. It is cited as 17 C.F.R. Part 210; the name of the part is.
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IASB International Accounting Standards Board and IFRS pronouncements. Division of Corporation Finance. The financial statements of related businesses can be presented to the SEC in a single consolidated format if the companies are under common control and management during the period to which the reports apply. Such interim financial statements may be unaudited. Click here to learn more. Numbers and letters correspond to the affiliation list. Short Term Investments and Marketable Article. s x.
Where filings must be made yet year-end balance sheets are not yet available, provision is made for use of interim balance sheets, including time limits on large and accelerated filers. Conditional small issues exemption. Dictionary Definitions Regulation SX. For examples: Accountant's report, Amount, CertifiedControl, Fiscal Year, Share, Wholly Owned Subsidiary, and so on. Inapplicable captions and omission of unrequired or inapplicable financial statements.
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Not logged in Talk Contributions Create account Log in. Only major line items need be included in the balance sheet, with the exception of inventories which must be itemized by raw materials, work-in-process, and finished goods either in the balance sheet or in the accompanying notes. Balance Sheet Financial Statement Reporting Regulation S-X SEC. There are a number of tests to determine whether or not consolidated results are required, as well as for how many time periods over which the combined financial statements must be reported. This article describes the format in which additional schedules shall be laid out in submitted information, including layouts for valuation and qualifying accounts. Federal Rules of Bankruptcy Procedure. × ScienceDirect Journals Books Register Sign in Sign in using your ScienceDirect credentials Username Password Remember me Forgotten username or password?