Security and Exchange Commission Accounting Practice

Catalog description

Examines the Security Act of 1933, and the Securities Exchange Act of 1934 as they relate to S.E.C. accounting practice and procedure. Provides a basic understanding of registration and reporting requirements revealed in various Commission rules such as Regulations S-X and S-K. Class presentations focus on historical and current developments in public accounting practice. Students, using 10-K S.E.C. filings and annual reports to stockholders, prepare a written analysis of both financial and nonfinancial data contained in these documents.