SEC Disclosures Checklists (2022 Edition)

Author: Paul A. Mackey
Publisher: CCH U.S.
ISBN: 9780808057208
Published In: March 2022
Format: Paperback , 1512 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

Details

SEC Disclosures Checklists is a practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis (MD&A), and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in 1933 or 1934 Act domestic filings, including those on Forms 10-Q, 10-K, and 8-K. It can be used to prepare and review financial statement disclosures of most domestic registrants.

The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as Does the company have restrictions on its cash? If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement.

PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES

General Disclosures
Cash
Accounts and Notes Receivable
Financial Instruments
Inventory
Other Investments
Fixed Assets, Repairs and Maintenance, and Depreciation
Intangible Assets and Amortization
Accounts and Notes Payable
Debt and Guarantors of Debt
Leases
Income Taxes
Common Stock, Preferred Stock, and Noncontrolling Interests
Revenue Recognition
Share-Based Payment
Pension Plans, Other Postretirement Plans, and ESOPs
Bankruptcy
Business Combinations
Quasi-Reorganizations
Subsidiary's or Division's Separate Financial Statements and Segments
Related-Party Transactions
Restructuring and Impairment Charges
Quarterly Financial Data
Consolidation
Commitments and Contingencies
Discontinued Operations
Accounting Changes
New Accounting Standards
Interim Disclosures
Form 10-K Schedules
1933 Registration Statements

PART II: FINANCIAL STATEMENTS--SPECIALIZED INDUSTRIES

Bank Holding Companies
Regulated Industries
Oil and Gas Companies
Registered Management Investment Companies
Employee Stock Purchase, Savings, and Similar Plans
Casinos/Hotels
Food Retailers/Department Store Chains
Insurance Companies

PART III: SARBANES-OXLEY

Annual and Quarterly Reports
Proxy Statement or Annual Report Disclosures
Form 8-K Current Reporting
Press Releases
MD&A

PART IV: MD&A

General Disclosures
Results of Operations and Financial Condition
Liquidity and Capital Resources
Off-Balance Sheet Arrangements and Payments Due under Contractual Obligations
Inflation and Changing Prices
Forward-Looking Disclosures
Interim Disclosures
Specialized Industries

Paul A. Mackey is the Manager of SEC Content for Accounting Research Manager. Paul has held several positions over a 14 year period focusing primarily on external SEC reporting and technical accounting research. Paul’s career has included positions with both Fortune 500 companies and a global public accounting firm.

Paul holds a BBA with a concentration in accounting from the University of Michigan at Dearborn and a JD from The John Marshall Law School in Chicago