|
gptkbp:instance_of
|
gptkb:regulations
|
|
gptkbp:affects
|
registration statements
|
|
gptkbp:applies_to
|
public companies
|
|
gptkbp:enforces
|
gptkb:Securities_and_Exchange_Commission
|
|
gptkbp:enhances
|
transparency in financial reporting
|
|
gptkbp:ensures
|
accuracy in financial reporting
|
|
gptkbp:evaluates
|
financial performance
|
|
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
financial reporting consistency
|
|
gptkbp:is_a_guide_for
|
financial statement audits
|
|
gptkbp:is_a_guideline_for_the_presentation_of
|
financial information.
|
|
gptkbp:is_a_key_component_of
|
SEC regulations
|
|
gptkbp:is_a_reference_for
|
accounting professionals
|
|
gptkbp:is_a_standard_for_evaluating
|
financial statement integrity
|
|
gptkbp:is_adopted_by
|
1933
|
|
gptkbp:is_analyzed_in
|
financial reporting practices
financial health of companies
materiality in disclosures
|
|
gptkbp:is_applicable_to
|
foreign companies
|
|
gptkbp:is_applicable_to_filings_with
|
gptkb:the_SEC
|
|
gptkbp:is_associated_with
|
financial reporting standards
|
|
gptkbp:is_cited_in
|
accounting literature
corporate governance
|
|
gptkbp:is_critical_for
|
investor protection
|
|
gptkbp:is_essential_for
|
regulatory compliance
capital markets
|
|
gptkbp:is_important_for_maintaining
|
investor confidence
|
|
gptkbp:is_influenced_by
|
international accounting standards
|
|
gptkbp:is_part_of
|
gptkb:Securities_Act_of_1933
|
|
gptkbp:is_part_of_the_regulatory_framework_for
|
U. S. securities markets
|
|
gptkbp:is_referenced_in
|
Form 10-K
|
|
gptkbp:is_related_to
|
gptkb:Regulation_S-K
|
|
gptkbp:is_related_to_compliance_with
|
gptkb:Sarbanes-Oxley_Act
|
|
gptkbp:is_related_to_the_disclosure_of
|
off-balance sheet arrangements
|
|
gptkbp:is_related_to_the_preparation_of
|
annual reports
|
|
gptkbp:is_relevant_to
|
investor analysis
|
|
gptkbp:is_reviewed_by
|
financial disclosures
|
|
gptkbp:is_standardized_by
|
financial disclosures
|
|
gptkbp:is_subject_to
|
public comment periods
|
|
gptkbp:is_updated_by
|
gptkb:SEC
|
|
gptkbp:is_used_in
|
SEC filings
|
|
gptkbp:legal_framework
|
public offerings
|
|
gptkbp:provides
|
terms used in financial statements
|
|
gptkbp:provides_guidance_on
|
form and content of financial statements
|
|
gptkbp:provides_oversight_for
|
financial reporting processes
|
|
gptkbp:regulates
|
financial statements
|
|
gptkbp:regulatory_compliance
|
gptkb:GAAP
|
|
gptkbp:requires
|
filing Form 10-Q
|
|
gptkbp:requires_disclosures_about
|
related party transactions
|
|
gptkbp:bfsParent
|
gptkb:Securities_Act_of_1933
|
|
gptkbp:bfsLayer
|
4
|