As the laws dictating how companies must disclose financial information have increased in number and complexity, The need for clear, concise answers to disclosure-related questions has become greater than ever. Even a single misstep in this area can bring numerous, negative consequencessome of which make national headlines. The new Corporate Financial Disclosure Answer Book is your complete guide to this complex, ever-changing subject. Organized in a handy question-and-answer format, this valuable reference is a ready source of information about key financial disclosure requirements, including the latest SEC, PCAOB, stock exchange, and FASB pronouncements on issues related to the financial crisis. Whether you're an attorney, accountant, corporate executive, director, audit committee member, or investor, you'll be able to quickly obtain and easily understand answers to key questions about: Financial statement preparation Exchange Act registration and reporting Interactive data financial reporting and electronic filing Management's discussion and analysis Derivatives disclosure Disclosure controls and procedures Internal control over financial reporting Executive compensation disclosure CEO and CFO certification of reports Pro-forma/non-GAAP financial information Audit committee responsibilities Auditor independence Financial restatements Regulation FD fair disclosure International accounting standards Financial statement audits PCAOB registration, inspections and enforcement Stock exchange listing standards and much more! The Practical Resource That Answers Your Real-World Questions Corporate Financial Disclosure Answer Book is designed for both beginners and seasoned professionals. Each chapter covers the basics before moving into the nuanced details, meeting the needs of those who seek a general understanding of a topic as well as those grappling directly with critical issues.
Corporate Financial Disclosure Answer Book