Regulation S-X
E1000694
Regulation S-X is a key U.S. Securities and Exchange Commission rule that prescribes the form and content of financial statements and related disclosures required in filings by public companies.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Regulation S-X canonical | 1 |
Statements (59)
| Predicate | Object |
|---|---|
| instanceOf |
SEC rule
ⓘ
United States federal regulation ⓘ |
| appliesIn | SEC filings made on EDGAR ⓘ |
| appliesTo |
broker-dealers
ⓘ
foreign private issuers ⓘ investment companies ⓘ public companies ⓘ registrants under the Securities Act of 1933 ⓘ registrants under the Securities Exchange Act of 1934 ⓘ |
| codifiedAs | 17 CFR Part 210 ⓘ |
| codifiedIn | Title 17 of the Code of Federal Regulations NERFINISHED ⓘ |
| enforcedBy | Division of Corporation Finance of the SEC NERFINISHED ⓘ |
| governs |
financial statements in annual reports
ⓘ
financial statements in proxy statements ⓘ financial statements in registration statements ⓘ financial statements in tender offer materials ⓘ notes to financial statements in SEC filings ⓘ presentation of balance sheets ⓘ presentation of cash flow statements ⓘ presentation of changes in shareholders’ equity ⓘ presentation of income statements ⓘ |
| includes |
Article 10
ⓘ
Article 11 ⓘ Article 12 ⓘ Article 3 ⓘ Article 4 ⓘ Article 5 ⓘ Article 6 ⓘ Article 7 ⓘ Article 8 ⓘ Article 9 ⓘ Rule 3-01 NERFINISHED ⓘ Rule 3-02 ⓘ Rule 3-05 NERFINISHED ⓘ |
| jurisdiction |
United States of America
ⓘ
surface form:
United States
|
| legalBasis |
Securities Act of 1933
NERFINISHED
ⓘ
Securities Exchange Act of 1934 NERFINISHED ⓘ |
| purpose |
to prescribe the form and content of financial statements filed with the SEC
ⓘ
to promote consistency and comparability of financial reporting ⓘ to protect investors through standardized disclosure requirements ⓘ |
| regulator |
SEC
NERFINISHED
ⓘ
Securities and Exchange Commission ⓘ
surface form:
U.S. Securities and Exchange Commission
|
| relatedTo |
PCAOB auditing standards
NERFINISHED
ⓘ
Regulation S-K NERFINISHED ⓘ U.S. GAAP NERFINISHED ⓘ |
| requires |
audited annual financial statements
ⓘ
consolidated financial statements when appropriate ⓘ disclosure of contingencies and commitments ⓘ disclosure of significant accounting policies ⓘ interim financial statements for certain filings ⓘ pro forma financial information in specified transactions ⓘ reconciliation of non-U.S. GAAP financial statements for certain foreign issuers ⓘ segment reporting in certain circumstances ⓘ |
| status | in force as of 2024 ⓘ |
| subjectMatter |
auditor qualifications and reports
ⓘ
financial statement disclosures ⓘ form and content of financial statements ⓘ interim financial statements ⓘ pro forma financial information ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.