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2019 SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure

2019 SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure

By Wolters Kluwer Editorial Staff
Format
Softcover
$182.00

Softcover

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Overview

This 2019 Edition of the SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure reproduces the latest requirements, as of November 7, 2018, for preparing financial statements and related disclosure documents filed with the SEC.

  • The Handbook is a portable, affordable, and current resource with the latest SEC rules, forms, interpretations, and other materials specifically related to preparing financial statements and other SEC disclosure documents.
  • The scope is broad enough to serve as a complete reference for anyone whose practice touches on SEC disclosure rules (e.g., transactional attorneys, corporate counsel, corporate governance professionals, etc.).
  • It includes the full-text of: Regulations S-K, S-X, and S-T; selected rules and forms under the 1934 Act; Industry Guides; Staff Accounting Bulletins; and the Codification of Financial Reporting Policies

The 2019 Edition includes the following new and updated material:

  • New Staff Accounting Bulletin No. 116, which modifies portions of existing guidance to conform authoritative accounting guidance and SEC rules, as well as FASB Accounting Standards Codification Topic 606
  • New Staff Legal Bulletin 14I, which addresses the scope of Exchange Act Rule 14a-8(i)(5) and (i)(7) and provides information on proposals submitted on behalf of shareholders and the use of graphs and images
  • Revised expiration dates in interim final rules that provide exemptions for certain security-based swaps
  • Amendments to Regulations S-T and S-K and related forms to require certain registrants to include hyperlinks to exhibits listed in the exhibit index of filings and to submit them in HTML format
  • Technical amendments to conform rules and forms to amendments made by Title I of the JOBS Act and new rules to effectuate required inflation adjustments
  • A technical correction to Exchange Act Rule 12g-1 to more precisely reflect the "holder of record" threshold in Exchange Act
    Section 12(g)(1)

Previous Edition: 2018 SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure, ISBN 9781454886464¿

Last Updated 12/15/2018
Update Frequency Published annually
Product Line Wolters Kluwer Legal & Regulatory U.S.
ISBN 9781454895794
SKU 10033812-0012
Table of Contents
  • EDGAR Filer Information—Overview
  • Filing Fee Wire Transfer Instructions Securities Act Forms (selected)
  • Industry Guides
  • Regulation S-K (including M-A and AB)
  • Regulation S-T
  • Exchange Act Rules (selected)
  • Exchange Act Forms (selected)
  • Regulation S-X
  • Codification of Financial Reporting Policies
  • Staff Accounting Bulletins
  • Proxy Rules, including Regulation 14A
  • Staff Legal Bulletins (selected)
  • JOBS Act FAQ
  • Topical Index
Volumes