SEC Views on Form S-3, Accounting Principles

Whitehouse, Tammy
August 2009
Compliance Week;Aug2009, Vol. 6 Issue 67, p36
The article discusses the adjustments to financial statements based on Form S-3 accounting principles in the U.S. It states that companies are required to include restated financial statements when accessing capital using Form S-3. According to the article, the Securities and Exchange Commission (SEC) Regulations Committee asked the views of SEC staff on how companies would handle a few recent pronouncements.


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