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Chapter 18 — Reporting Considerations for SEC Registrants

18.2 Financial Statements and Other Affected Financial Information in Exchange Act Reports, Registration Statements, and Other Nonpublic Offerings

18.2 Financial Statements and Other Affected Financial Information in Exchange Act Reports, Registration Statements, and Other Nonpublic Offerings

Footnotes

3
See Section 9830 of the FRM for guidance on MD&A in registration statements.
4
See SEC Regulation S-K, Item 302(a).
5
Registrants that file a proxy statement with the SEC should also consult this guidance. For information about Schedule TO (used to file tender offers), see paragraph 14310.3 of the FRM.
6
See the highlights of the June 23, 2009, CAQ SEC Regulations Committee joint meeting with the SEC staff.
7
See footnote 3.
8
See footnote 4.