The Coopers and Lybrand SEC Manual » (REV)

This seventh edition is designed as a reference source that provides up-to-date information on the rules and regulations of the Securities and Exchange Commission (SEC). It familiarizes the reader with the financial reporting and disclosure requirements and also gives a general understanding of SEC accounting practices and procedures.

Partial table of contents:
INTRODUCTION TO SEC PRACTICE.
Legislation Governing SEC Practice.
Organization of the SEC.
Shelf Registration.
ACCOUNTANTS' REPORTS AND RELATED MATTERS.
SEC Reporting Requirements.
Accountants' Consents.
SHAREHOLDER COMMUNICATIONS.
Annual Report to Shareholders.
Quarterly Report to Shareholders.
THE SEC FORMS.
Reporting and Registration Forms Under the 1934 Act.
Change in Fiscal Year.
FOREIGN REGISTRANTS.
Financial Statement Requirements for Foreign Registrants.
REGULATION S-X.
Article 3: General Instructions as to Financial Statements.
REGULATION S-K.
Securities of the Registrant.
Management and Certain Security Holders.
REGULATIONS S-B.
Financial Information.
Appendices.
Index.
User's Guide to the CD-ROM Version.