SEC publishes graphs illustrating financial reporting structure for public issuers
07 May 2018
The US Securities and Exchange Commission (SEC) has posted to its website three graphs that are intended to give investors and the general public an overview of the US 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 explanatory video on the SEC website.
