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  2. SOX 404 top–down risk assessment - Wikipedia

    en.wikipedia.org/wiki/SOX_404_top–down_risk...

    The key SEC principle regarding evidence decisions can be summarized as follows: "Align the nature, timing and extent of evaluation procedures on those areas that pose the greatest risks to reliable financial reporting." The SEC has indicated that the sufficiency of evidence required to support the assessment of specific MMR should be based on ...

  3. Regulation S-X - Wikipedia

    en.wikipedia.org/wiki/Regulation_S-X

    Regulation S-X and the Financial Reporting Releases (Staff Accounting Bulletins) set forth the form and content of and requirements for financial statements required to be filed as a part of (a) registration statements under the Securities Act of 1933 and (b) registration statements under section 12, [2] annual or other reports under sections 13 [3] and 15(d) [4] and proxy and information ...

  4. List of FASB pronouncements - Wikipedia

    en.wikipedia.org/wiki/List_of_FASB_pronouncements

    This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial ...

  5. HickoryTech Announces Restatement of Financial Statements ...

    www.aol.com/news/2012-10-24-hickorytech...

    HickoryTech Announces Restatement of Financial Statements Related to Accounting for Interest Rate Swaps under FASB ASC 815 Interest expense corrected, does not affect cash flows MANKATO, Minn ...

  6. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    In the departure, the member must disclose, if practical, the reasons why compliance with the accounting principle would result in a misleading financial statement. Under Rule 203-1 – Departures from Established Accounting Principles, the departures are rare, and usually take place when there is new legislation, the evolution of new forms of ...

  7. Annual report - Wikipedia

    en.wikipedia.org/wiki/Annual_report

    Statement of Directors' responsibilities for the shareholders' financial statements The Directors are responsible for preparing the Annual Report and the financial statements in accordance with applicable Law of the Republic of Ireland, including the accounting standards issued by the Accounting Standards Board and published by The Institute of Chartered Accountants.

  8. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    [4] Financial statements may be used by users for different purposes: Owners and managers require financial statements to make important business decisions that affect its continued operations. Financial analysis is then performed on these statements to provide management with a more detailed understanding of the figures.

  9. Income statement - Wikipedia

    en.wikipedia.org/wiki/Income_statement

    Sankey Diagram - Income Statement (by Adrián Chiogna) An income statement or profit and loss account [1] (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, statement of earnings, operating statement, or statement of operations) [2] is one of the financial statements of a company and ...