Statements (28)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:amendedBy |
SEC rules and releases
|
| gptkbp:appliesTo |
public companies
foreign private issuers registered investment companies other entities filing with SEC |
| gptkbp:citation |
17 CFR § 210
|
| gptkbp:codifiedIn |
17 CFR Part 210
|
| gptkbp:covers |
audited financial statements
interim financial statements notes to financial statements pro forma financial information |
| gptkbp:enforcedBy |
SEC Division of Corporation Finance
|
| https://www.w3.org/2000/01/rdf-schema#label |
SEC Regulation S-X
|
| gptkbp:issuedBy |
gptkb:U.S._Securities_and_Exchange_Commission
|
| gptkbp:purpose |
standardize financial disclosures
|
| gptkbp:regulates |
financial statement form and content
|
| gptkbp:relatedTo |
gptkb:Securities_Act_of_1933
gptkb:Securities_Exchange_Act_of_1934 gptkb:SEC_Regulation_S-K |
| gptkbp:requires |
auditor's report
disclosure of related party transactions disclosure of significant accounting policies disclosure of contingencies disclosure of segment information |
| gptkbp:startDate |
1940
|
| gptkbp:bfsParent |
gptkb:GAAP
|
| gptkbp:bfsLayer |
6
|