Securities Lawyer's Deskbook
                         published by The University of Cincinnati College of Law
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Accounting Rules
Form and Content of Financial Statements

Regulation S-X





Index


ATTENTION ELECTRONIC FILERS
THIS REGULATION SHOULD BE READ IN CONJUNCTION WITH REGULATION S-T, WHICH GOVERNS THE PREPARATION AND SUBMISSION OF DOCUMENTS IN ELECTRONIC FORMAT. MANY PROVISIONS RELATING TO THE PREPARATION AND SUBMISSION OF DOCUMENTS IN PAPER FORMAT CONTAINED IN THIS REGULATION ARE SUPERSEDED BY THE PROVISIONS OF REGULATION S-T FOR DOCUMENTS REQUIRED TO BE FILED IN ELECTRONIC FORMAT.




    Article 1 -- Application of Regulation S-X

    Article 2 -- Qualifications and Reports of Accountants

    Article 3 -- General Instructions as to Financial Statements

    Article 3A -- Consolidated and Combined Financial Statements

    Article 4 -- Rules of General Application

    Article 5 -- Commercial and Industrial Companies

    Article 6 -- Registered Investment Companies

    Article 6A -- Employee Stock Purchase, Savings and Similar Plans

    Article 7 -- Insurance Companies

    Article 8 -- Financial Statements of Smaller Reporting Companies

    Article 9 -- Bank Holding Companies

    Article 10 -- Interim Financial Statements

    Article 11 -- Pro-Forma Financial Information

    Article 12 -- Form and Content of Schedules





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