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Table of Contents
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 Topic One:
Registrant's Financial Statements
- Financial Statements and Schedules in
Registrations and Proxy Materials
I.
- Age of Financial Statements in a Registration
Statement
or Proxy
II.
- Periodic Reporting Requirements (Exchange Act
Filings)
III.
- General Considerations (All Filings)
IV.
Topic Two:
Other Financial Statements Required
- Businesses Acquired or To Be Acquired
I.
- Real Estate Acquisitions and Properties Securing
Mortgages
II.
- Financial Statements of Equity Investments Not
Consolidated
III.
- Other Financial Statements Required
IV.
Topic
Three: Pro Forma Financial Information, Forecasts,
and Forward Looking
Information
- Circumstances Requiring Pro Forma Presentations
I.
- Preparation Requirements - Form and Content
II.
- Special Problems and Issues
III.
- Special Applications
IV.
- Alternative Presentation of Financial Forecast
V.
- Other
VI.
Topic
Four: Independent Accountants' Involvement
- Qualifications of Accountants
I.
- Accountants Reports
II.
- Review and Compilation Reports
III.
- Change in Accountants; Disagreements
IV.
- "To Be Issued" Accountants Reports
V.
- Other Matters
VI.
Topic
Five: Employee Stock Benefit Plans
SEC_CODE_REF_0090001192884
- Definition and Eligibility
I.
- Other Eligibility Issues
II.
- Form and Content Disclosures Required by
Regulation S-K are Not Applicable
III.
Topic Six:
Foreign Private Issuers and Foreign Businesses
- Definitions and Basic Rules
I.
- General Financial Statement Requirements for
Foreign Private Issuers
II.
- econciliation to U.S. GAAP
III.
- Content of Reconciliation to U.S. GAAP
IV.
- Selection of a Reporting Currency
V.
- Price-level Adjusted Financial Statements and
Effects of Hyperinflationary
Environments
VI.
- Foreign Auditor Matters
VII.
Topic
Seven: Related Party Matters
- General Disclosure Requirements
I.
- Expenses Incurred on Behalf of Registrant
II.
- Transfers and Receivables for Shareholders
III.
- Components of Larger Entities
IV.
- Research & Development Arrangements
V.
- Compensation Issues
VI.
Topic
Eight: Non-GAAP Measures of Financial Performance, Liquidity and Net Worth
- Disclosure of Non-GAAP Measures Such as Earnings
Before Interest, Taxes,
Depreciation and Amortization
("EBITDA")
I.
- Ratio of Earnings to Fixed Charges
II.
- Tangible Book Value per Share
III.
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