Chapter 17: Public Company Reporting Essentials

In this section

• SEC Regulations S-X and S-K
  Gain a thorough understanding of SEC Regulations S-X and S-K, focusing on their distinct requirements for financial statements and narrative disclosures, including key forms, best practices, and compliance strategies for public company reporting.
• Segment Reporting (ASC 280)
  Explore the key quantitative thresholds, management approach, and best practices for identifying and reporting separate operating segments under ASC 280, including guidance on revenue, profit or loss, and asset criteria.
• XBRL Fundamentals
  Discover how XBRL enhances financial reporting transparency, exploring core tagging requirements, taxonomies, and best practices for accurate, standardized disclosures.
• Frequent Reporting Challenges
  Explore common problem areas in public company reporting with a focus on pro forma presentations and earnings releases, including best practices and practical tips to ensure compliance and clarity.