TITLE

SEC Views on Form S-3, Accounting Principles

AUTHOR(S)
Whitehouse, Tammy
PUB. DATE
August 2009
SOURCE
Compliance Week;Aug2009, Vol. 6 Issue 67, p36
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
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.
ACCESSION #
43486077

 

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