Browse Financial Accounting and Reporting (FAR)
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- 3.1 Comprehensive Review of the Balance Sheet (Statement of Financial Position)
- 3.2 Income Statement: Single-Step vs. Multi-Step Formats
- 3.3 Statement of Comprehensive Income (OCI Components and Presentation)
- 3.4 Statement of Changes in Equity (Share Capital, Retained Earnings, Other Equity Items)
- 3.5 Statement of Cash Flows (Operating, Investing, Financing; Indirect/Direct Methods)
- 3.6 Notes to the Financial Statements (Policies, Related Party Disclosures)
- 3.7 Illustrative Examples and Advanced Issues for For-Profit Entities
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- 4.1 Overview of Not-for-Profit Accounting and Governing Principles
- 4.2 Statement of Financial Position (Net Assets: With/Without Donor Restrictions)
- 4.3 Statement of Activities (Classification of Revenues, Expenses, Support)
- 4.4 Statement of Cash Flows (Direct vs. Indirect Methods)
- 4.5 Functional Expense Reporting (By Nature and Function)
- 4.6 Disclosures and Special Topics in Not-for-Profit Accounting
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- 5.1 Measurement Focus and Basis of Accounting (Current vs. Economic Resources)
- 5.2 Governmental, Proprietary, Fiduciary Funds (Types and Major vs. Nonmajor Funds)
- 5.3 Government-Wide vs. Fund-Level Statements and Required Reconciliations
- 5.4 Budgetary Accounting, Encumbrances, and Appropriations
- 5.5 MD&A Requirements, Required Supplementary Information (RSI)
- 5.6 Illustrative Examples (Basic Transactions and Sample Disclosures)
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- 6.1 SEC Regulatory Environment (Securities Exchange Act of 1934)
- 6.2 Interim Reporting and Required Disclosures
- 6.3 Annual Filings and Form 10-K/10-Q/8-K Requirements
- 6.4 Earnings per Share (Basic and Diluted Calculation)
- 6.5 Segment Reporting (Identifying Reportable Segments, Disclosure Requirements)
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- 26.1 Consolidated Financial Statements (Advanced Topics, Eliminations)
- 26.2 Business Combinations (Purchase Accounting, Goodwill, Noncontrolling Interests)
- 26.3 Foreign Currency Transactions, Translation, and Remeasurement (Overview)
- 26.4 Additional Advanced Topics: Pushdown Accounting Revisited, Quasi Reorganizations
- 26.5 Comprehensive Exercises Integrating Multiple FAR Topics
Chapter 6: Public Company Reporting Topics
In this section
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SEC Regulatory Environment (Securities Exchange Act of 1934)
Explore the comprehensive landscape of the Securities Exchange Act of 1934, the SEC's regulatory framework, and its integration with FASB standards, ensuring transparent and trustworthy public company reporting.
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Interim Reporting and Required Disclosures
Discover how interim financials differ from annual statements and explore special rules for income tax accruals, extraordinary items, and adjustments.
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Annual Filings and Form 10-K/10-Q/8-K Requirements
Explore the SEC reporting framework for public companies, including key deadlines, critical disclosures, and how material events and guidance updates are communicated through Forms 10-K, 10-Q, and 8-K.
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Earnings per Share (Basic and Diluted Calculation)
Learn how to calculate and present Basic and Diluted Earnings Per Share (EPS), including handling of common share equivalents, convertible debt/preferred stock, and distinctions between continuing operations and net income.
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Segment Reporting (Identifying Reportable Segments, Disclosure Requirements)
A comprehensive guide to identifying and disclosing reportable segments under US GAAP, detailing quantitative thresholds, reconciliation requirements, and best practices.
