Statements (55)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:municipality
|
| gptkbp:bfsLayer |
4
|
| gptkbp:bfsParent |
gptkb:Securities_Act_of_1933
|
| gptkbp:affects |
registration statements
|
| gptkbp:applies_to |
public companies
foreign companies investor analysis |
| gptkbp:enforces |
gptkb:financial_services_company
|
| gptkbp:enhances |
transparency in financial reporting
|
| gptkbp:ensures |
accuracy in financial reporting
|
| https://www.w3.org/2000/01/rdf-schema#label |
Regulation S-X
|
| gptkbp:includes_provisions_for |
management discussion and analysis
auditor independence interim financial statements |
| gptkbp:is_a_framework_for |
financial reporting
public offerings financial reporting consistency |
| gptkbp:is_adopted_by |
1933
|
| gptkbp:is_analyzed_in |
financial reporting practices
financial health of companies materiality in disclosures |
| gptkbp:is_associated_with |
financial reporting standards
|
| gptkbp:is_cited_in |
accounting literature
corporate governance |
| gptkbp:is_critical_for |
investor protection
|
| gptkbp:is_documented_in |
gptkb:the_SEC
|
| gptkbp:is_essential_for |
regulatory compliance
investor confidence capital markets |
| gptkbp:is_evaluated_by |
financial performance
financial statement integrity |
| gptkbp:is_influenced_by |
international accounting standards
|
| gptkbp:is_monitored_by |
financial reporting processes
|
| gptkbp:is_part_of |
gptkb:Securities_Act_of_1933
|
| gptkbp:is_referenced_in |
Form 10-K
accounting professionals |
| gptkbp:is_related_to |
gptkb:Regulation_S-K
off-balance sheet arrangements |
| gptkbp:is_reviewed_by |
financial disclosures
|
| gptkbp:is_standardized_by |
financial disclosures
|
| gptkbp:is_subject_to |
public comment periods
|
| gptkbp:is_used_in |
SEC filings
|
| gptkbp:key |
SEC regulations
|
| gptkbp:presented_by |
financial information.
|
| gptkbp:produced_by |
annual reports
|
| gptkbp:provides |
terms used in financial statements
|
| gptkbp:provides_information_on |
financial statement audits
form and content of financial statements |
| gptkbp:regulates |
financial statements
|
| gptkbp:regulatory_compliance |
gptkb:Sarbanes-Oxley_Act
gptkb:GAAP U. S. securities markets |
| gptkbp:requires |
related party transactions
filing Form 10-Q |
| gptkbp:updates |
gptkb:SEC
|