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SEC Disclosures Checklists, with CD (2013)

SEC Disclosures Checklists, with CD (2013)

Author: Ronald G. Pippin
Publisher: CCH U.S.
ISBN: 9780808033455
Published In: March 2013
Format: Paperback + CD-ROM , 1512 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

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.

Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures.

The free, back-of-the-book CD contains three checklists covering the same disclosure questions and requirements in the book:

1. SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1933 and 1934 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic.
2. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002.
3. MD&A Disclosures Checklist. This checklist outlines SEC disclosures required in MD&A that are included in 1933 and 1934 domestic filings.

SEC Disclosures Checklists contains a Topical Index to help readers quickly find items of interest.

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

Ronald G. Pippin Ronald G. Pippin, CPA, Managing Director, Accounting Research Manager, authors, maintains, and approves all of the updates to the accounting and SEC content on the Accounting Research Manager (ARM) database. He also provides oversight guidance to the audit and other material added to ARM. Among other responsibilities at ARM, Ron reviews the completeness of the content for this publication, CCH Accounting for Income Taxes.

Ron has 20 years of public accounting experience, including six years as an audit partner with Arthur Andersen. He also served as the senior technical accounting officer at a Chicago-based Fortune 50 firm for 10 years. Before Ron joined CCH, he worked in Andersen's Professional Standards Group (commonly known as the "national office"™), where he consulted on technical accounting matters and contributed to the authoring and maintenance of ARM™'s content. Wolters Kluwer purchased ARM from Andersen in 2002.

Ron is a CPA, a graduate of the University of Colorado in Boulder, and a member of Financial Executives International, the AICPA, and the Illinois Society of CPAs.