1991 SEC form 10‐K checklist–income statement, cash flows, footnotes, and other miscellaneous topics—part 2

Abstract

AbstractBecause of the many and varied reporting requirements that are imposed on public companies, a checklist is a useful tool in complying with applicable rules and regulations. Frequently, companies will use a financial statement checklist to cover the generally accepted accounting principles (GAAP) but will need an additional checklist for SEC reporting requirements The following checklist is a continuation of the 1991 SEC Form 10‐K Checklist that was presented in the Summer 1991 issue of Journal of Corporate Accounting and Finance. It includes SEC rules for the income statement, statement of cash flows, footnotes, and other miscellaneous special topics in the Form 10‐K. Although it generally covers only the codified SEC rules, certain common reporting problems cited recently by the SEC staff are also addressed.