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SEC publishes graphs illustrating financial reporting structure for public issuers

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May 02, 2018

On May 2, 2018, the Securities and Exchange Commission (SEC) posted three graphs that are intended to give investors and the general public an overview of the U.S. financial reporting structure for public issuers.

The graphs consist of a blueprint illustrating the participants in the financial reporting process; a flow chart showing a simplified version of the blueprint; and a segment chart outlining the reporting requirements for domestic issuers, foreign private issuers, and private companies.

For more information, see the video on the SEC’s website.

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