SEC publishes a review of international reporting issues
12 Dec 2000
We have posted a comprehensive review of US SEC International Financial Reporting and Disclosure Issues prepared by the staff of the US SEC Division of Corporation Finance.
Topics addressed are:
- Overview of Disclosure Rules Applicable to Foreign Issuers
- Recent Commission Actions and Other Topical Information
- Staff Processing and Review of Filings
- Audit Reports and Independent Auditors
- Issues Encountered in Reconciliations to US GAAP
- International Accounting Standards
- Reporting Currency
- Other Disclosure Issues and Staff Interpretations
- Reporting in Highly Inflationary Economies
- Privatizations of Government-Owned Enterprises
- Domestic Issuers with Acquired Foreign Businesses
- Multi-Jurisdictional Disclosure System (MJDS) Reconciliation Requirements