Presentation of Financial Statements, ASC 205

Presentation of Financial Statements

Financial Statements
1. Balance Sheet –> Topic 210
2. Income Statement –> Topic 215
3. Statement of Cash Flows –> Topic 230
4. Statement of Shareholder Equity –> Topic 215
5. Notes to Financial Statements –> Topic 235

Securities and Exchange Commission (SEC) Rules

Regulation S-X
–> 17 CFR Part 210

Code of Federal Regulations (CFR)

Title 17: Commodity and Securities Exchanges
Part 210: Form and content of and requirements for financial statements

General Instructions as to Financial Statements

Rule 3-01: Consolidated balance sheets
Rule 3-02
: Consolidated statements of income and changes in financial positions
Rule 3-03
: Instructions to income statement requirements
Rule 3-04
: Changes in stockholders’ equity and noncontrolling interests

Rules of General Application

Rule 4-01: Form, order, and terminology
Rule 4-02: Items not material
Rule 4-03: Inapplicable captions and omission of unrequired or inapplicable financial statements
Rule 4-04: Omission of substantially identical notes
Rule 4-08: General notes to financial statements

Rule 5-01: Application of rules 5-01 to 5-04
Rule 5-02: Balance sheets
Rule 5-03: Income statements

Rule 10-01: Interim financial statements

SEC Forms

Topic 1: Financial Statements
Topic 2: Business Combinations
Topic 3: Senior Securities
Topic 4: Equity Accounts
Topic 5: Miscellaneous Accounting
Topic 6: Interpretations of Accounting Series Releases and Financial Reporting Releases
Topic 7: Real Estate Companies
Topic 8: Retail Companies
Topic 9: Finance Companies
Topic 10: Utility Companies
Topic 11: Miscellaneous Disclosure
Topic 12: Oil and Gas Producing Activities
Topic 13: Revenue Recognition
Topic 14: Share-Based Payment

 

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