The most authoritative source available on SEC rules and regulations In this comprehensive manual, SEC staff members and specialists from Coopers & Lybrand L.L.P. with extensive experience in dealing with registrant issues provide interpretive guidance on the latest SEC regulations. They review the formal and informal requirements that are often encountered in SEC practice and recommend approaches for compliance. The Coopers & Lybrand SEC Manual, Seventh Edition provides a general understanding of SEC accounting practices, enables users to identify more easily the official sources of SEC rules and regulations, and addresses all of the most frequently asked questions.
This fully updated Seventh Edition contains several new and important features, including a section on EDGAR; an expanded section on business combinations, including poolings of interests; and guidance on the financial statement requirements for acquired companies. Other highlights include:
Organization of the SEC
The role of the accountant in the registration process
Small-business issues rules
Preparation guidelines for most frequently used registration forms
Coverage of the.
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