Index
(Last updated: 7/1/2019)
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A
Accountants
-See Consents
-See Reverse Acquisitions
Foreign auditors, 6800
Illegal acts, 4850
Independence, 4130
PCAOB Deregistration, 4115
PCAOB Registration, 4110
Preferability letters, 4230.2(c)
Pro forma financial information, 3240.6-.7
Qualifications of accountants, 4100
Reports:
Accounting principles qualifications, 4220.4
Adverse opinion, 4220.2
Changes in accounting principles, 4230.2
Compilation, 4400
Correction in U.S. GAAP reconciliation, 6820.5
Disclaimer, 4220.1
"Draft" audit report, 4710
Going concern, 4230.1
ICFR scope limitations, 4310.10-.11, 4320.12-.14
Qualified, 4220
Review reports, 4400
Schedules, 4210.2
Scope qualifications, 4220.3
To be issued report, 4700
Selected financial data, 4870
Selected quarterly financial data [SAS 100], 4420
Signatures, 4860
Accounting Changes
Audit report, 4230.2
Correction of error, 13110.6
Acquired Business
-See Form 8-K
-See Form S-4
-See Oil & Gas
-See Real Estate
-See Reverse Acquisitions
-See Schedules
Acquisitions by target, 2005.5
Acquisitions by variable interest entity, 2005.8
Carve-out, 2065
Definition of a business, 2010
Equity method investments, 2005.3
Financial statements previously filed, 2040.2
Financial statement requirements, 2040.1
Form S-4 requirements, 2200
Hostile tender offers, 2055.2
Individually insignificant acquirees, 2035
Probability assessment, 2005.4
Pro forma financial information, 2020.5, 2025.3, 2025.4, 2035.6, 2040.1, 2065.1, 2065.10, 2070, 2100, 2200.10, 2315.4, 2325
Significance tests
Substantially the same, 2045.16
Troubled financial institution, 2055.3
Acquisition, Development and Construction Arrangement
-See Real Estate
Affiliate
Age of Financial Statements
135 day rule, 1220
Employee benefit plans, 15200
Foreign private issuers, 6220
Holiday or weekend, 1220.12
Post-effective amendments, 1220.10
Proxy statements, 1140
Recently organized company, 1160
Registrant's financial statements:
AICPA SEC Practice Section, 6810.5
Allocation
Annual Report to Shareholders
Age of financial statements, 1200
Audit report, 4210.6
Proxy statements, 1140
Regulation S-X exemption, 1410
Asset Disposals
-See Dispositions
Auditor
-See Accountants
B
Balance Sheet
Annual, 1110
Interim, 1120
Business Combinations
-See Acquired Business
-See Form 8-K
-See Oil & Gas
-See Real Estate
-See Reverse Acquisitions
-See Schedules
Intangible Assets, 3250.1(g)
Preacquisition contingencies, 3250.1
C
Carve-out Financial Statements
Statement of cash flows, 2065.8
Financial statement requirements, 2065
Pro forma information, 3290.2
Cash and Cash Equivalents, 12220.1(a)
Cash Flow Statement
Change in Accounting
-See Accounting Changes
Changes in Capitalization – IPO
Distribution to promoter/owner, 7310
Convertible securities, 3430.1
Change in Fiscal Year
Fiscal year nine to twelve months, 1450.3
Reverse acquisitions, 12240
Transition period defined, 1360.1
Cheap Stock Issues
Share-based compensation in IPOs, 9520
Valuation, 7520.1
Collateralizations, 2600
Combined Periodic Reporting
Parent/subsidiary, 1370.1
Multiple series registrants, 1370.2
Commitments and Contingencies
-See Guarantees
Pro forma, 3250.1
Recently organized registrant, 1160
Tender offers, 14310.1(b)
Common Stock
Compensation Issues
Contributed services, 7220.1
Nominal issuances, 7520.2
Valuation, 7520.1
Comprehensive Income
Compilation Reports
-See Accountants
Consents
New consents required, 4810.3
Use of audit reports, 4810
Waivers, 4810.5
Consolidated Financial Statements
Different fiscal year, 1440
Pro rata, 6540.4
Contingent Consideration
Significance test, 2015.5-.6
Pro forma, 3250.1(h)-(i)
Convertible Debt
Credit Enhancements
Disclosures, 2710
General, 2700
Properties subject to net lease, 2340
Critical Accounting Estimates
Goodwill impairment, 9500
Currency
-See Foreign Currency
D
Debt
Covenants, 8120.4(b)
Disclosure, 9210.5
Pro forma, 3260.2
Deferred Costs
Deposits
Derivatives
Discontinued Operations
Predecessor financial statements, 13210.2
Pro forma income statements, 3230
Restated financial statements, 13200
Dispositions
Definitions, 2110
Dispositions by variable interest entity, 2005.8
Proxy statements, 2120.2
Spin-offs, 2120.2-.3
Distributions to Promoters/Owners at or prior to Closing of an IPO
-See Earnings Per Share
Dividends
E
Earning Before Income Taxes, Depreciation, and Amortization (EBITDA)
Earnings Per Share
Changes in capitalization – IPO, 3430.1
Preferred stock:
Conversion of, 3620.1
Shareholder distributions, 7340.1-.2
Emerging Growth Companies
Equity Method Investees
Foreign equity investees, 6220.4
Smaller reporting companies, 5330
Summarized financial information, 2420
Equity Method of Accounting
Smaller reporting companies, 5330
F
Fair Value Measurements
Disclosure, 9700
Filer Status
Accelerated and Large Accelerated, 1340
Financial Institutions
-See Industry Guide 3
-See Loans
Branch acquisitions, 2010.5
Smaller reporting companies, 5110.2
Financial Instruments
-See Investments
Indexed to, potentially settled in company’s stock, 9230.1
Financial Statements
-See Acquired Business
-See Tender Offers
Foreign Private Issuers, 6200
Periodic reporting, 1300
Predecessor, 1170
Registration and proxy statements, 1100
Fiscal Year
General, 1450
Length, 1450.3
Foreign Currency
Canadian, 6120.5
Change in reporting currency, 6630
Currency of measurement, 6610
Disclosures, 6620
Selection of a reporting currency, 6600
Foreign Private Issuers
Change in accountants, 6830
Financial statement requirements, 6200
Foreign private issuer definition, 6110.2
Foreign Registrant Issues
-See Foreign Currency
-See Form 20-F
-See Reporting Currency
Age of financial statements in a registration statement,
6220
Continuous and shelf offerings, 6230
Convenience translation, 6620.5-.6
Definition of foreign private issuer, 6110.2
Equity investees, 6410.6
Form 10-Q exemption (Form 6-K), 6210.2
Price-level adjusted financial statements, 6720
Ratio of earnings to fixed charges, 8270
Reconciliation requirements:
Segment information, 6520.1
Form 8-K
-See Reverse Acquisitions
1933 and 1934 Act integration, 2050
Age of acquiree's financial statements, 2045.13-.17
Change in accountants, 4500
Disclosures under Item 2.02, 8130
Financial statements required, 2040.1
Oil and gas properties, 2065.11
Real estate, 2310.3
Unable to obtain financial statements, 2050.6-.7
Form 10
Age of registrant's financial statements, 1220.9
Effectiveness, 1310.2(c)
Financial statements required, 1320
Periodic reporting requirements, 1310.2(b)
Form 10-K
Due date, 1330.1
Financial statements required, 1320
Reorganization, 13410.2
Special report, 1330.5
Form 10-Q
Due date, 1330.1
Financial statements required, 1320
Form 11-K
Filing requirements, 15100
Form 20-F
Capitalization table, 6270
Correction of a prior period error, 6510.13
Due date, 6240
Foreign acquired businesses or foreign equity investees, 6410.6
Price-level adjusted financial statements, 6700
Form S-3
Age of acquiree's financial statements, 2045
Financial statements not timely filed, 2050.1
Oil and gas properties, 2065.11
Form S-4
Age of acquiree's financial statements, 2045
General instruction G, 1150
Form 8-K
-See Reverse Acquisitions
1933 and 1934 Act integration, 2050
Age of acquiree's financial statements, 2045.13-.17
Change in accountants, 4500
Financial statements required, 2040.1
Oil and gas properties, 2065.7
Real estate, 2310.3
Unable to obtain financial statements, 2050.6-.7
Form 10
Age of registrant's financial statements, 1220.9
Effectiveness, 1310.2(c)
Financial statements required, 1320
Periodic reporting requirements, 1310.2(b)
Form 10-K
Due date, 1330.1
Financial statements required, 1320
Reorganization, 13410.2
Special report, 1330.5
Form 10-Q
Due date, 1330.1
Financial statements required, 1320
Form 11-K
Filing requirements, 15100
Form 20-F
Capitalization table, 6270
Correction of a prior period error, 6510.13
Due date, 6240
Foreign acquired businesses or foreign equity investees, 6410.6
Price-level adjusted financial statements, 6700
Form S-3
Age of acquiree's financial statements, 2045
Financial statements not timely filed, 2050.1
Oil and gas properties, 2065.7
Form S-4
Age of acquiree's financial statements, 2045
General instruction G, 1150
One-bank holding companies, 1150
Smaller reporting company eligibility, 2200.2
Form S-8, 15100
Filing requirements, 15100
G
Gains and Losses
-See Investments
-See Other Than Temporary Declines in Value
Pro forma adjustments, 3310.2
General Partner
-See Oil & Gas
Disclosures, 2805
Financial statements required, 2805
Goodwill
-See Intangible Assets
Impairment, 9500
Guarantees
Fixed charges, 8220
Guaranteed securities, 1430
Off balance sheet arrangements, 9230.1
Guarantors of Securities
Co-issuers, 2510.2
Condensed consolidating financial information, 2515
Definitions, 2510.3-.4
Guarantor deemed an issuer, 1430
Exceptions -financial statements required, 2510.1
Financial statements required, 2500.2
Foreign private issuer, 2540.5
“Minor” subsidiaries, 2515.3
Recently acquired guarantor subsidiaries, 2530
Subsidiary guarantee release provisions, 2510.5
Summarized financial information, 2515.5
Guide 3
-See Industry Guide 3
Guide 5
-See Industry Guide 5
I
Impairment of Long-Lived Assets
Measuring significance, 2410.3
Pro forma adjustment, 3230.4(c)
Inactive Registrant, 1320.2
Income Averaging
-See Acquired Business
Income Statement
-See Cheap Stock Issues
-See Earnings Per Share
-See Insurance Companies
Interim period financial statements, 1120
Nominal amounts, 1160
Periods required, 1110.1
Pro forma, 3230
REIT, gain/loss classification, 2355.1
Income Taxes
Component of larger entity, 7410
Independent Accountant
-See Accountants
-See Consents
-See Reverse Acquisitions
Industry Guide 3
One-bank holding companies, 1150
Industry Guide 5
Undertaking, 1220.11
Insurance Companies
Form 10-Q exemption, 1320.5
Insurance policy acquisitions, 2010.6
Statutory basis financial statements, 1410.4
New Short-Duration Contracts standard, 11300
Intangible Assets
Purchase price allocation, 3250.1(g)
Interest Expense
Pro forma adjustment, 3260.2
Component of larger entity, 7410
Interest Income
Pro forma, 3310.1
Interim Financial Information
Accountants’ review, 1320.1
Adoption of a new accounting standard, 1500
MD&A, 9250
Updating, 1220
Internal Control over Financial Reporting
Auditor’s report, 4320
Management’s report, 4310
Newly public companies, 4310.6
International Financial Reporting Standards
Regulation S-X requirements, 6320.6
Investments
-See Industry Guide 3
Issues related to Statement 115, 6520.1(e)
L
M
Management’s Discussion and Analysis
Foreign private issuers, 9400
Objectives, 9100
Pro forma financial information, 9220.6–9220.8
Requirements, 9200
Market Risk Disclosure
Off-balance sheet arrangements, 9230.2-.3
Marketable Securities
-See Investments
Measurement Period Adjustments
Retrospectively revised financial statements, 13610
Mining Companies
Form 10-Q exemption, 1320.5
Multi-Jurisdictional Disclosure System
Auditor independence, 16600
Canadian regulation, 16400
Eligibility, 16100
Reporting, 16200
Tender offers, 16300
Multiple Series Registrants
Measuring significance, 2410.9
Periodic reporting, 1370.2
N
Non-GAAP Measures of Financial Performance
Earnings before income taxes, depreciation, and amortization (EBITDA), 8120.2(b)
Funds from operations, 8120.2(a)
Pro forma, 8120.4(a)(3)
Tangible book value per share, 8300
O
P
Parent-Only Financial Statements (Condensed)
-See Schedules
General, 2810.1
Restricted net assets, 2810.2-.3
Partnerships
Financial statements, 2805
Pension and Employee Benefit Plans
-See Form 11-K
-See Form S-8
Periodic Reporting Requirements
-See Reverse Acquisitions
Due dates, 1330
General Partner, 2805
Requirement to report, 1310
Post-Effective Amendments
General, 2050.4-.6
Preacquisition Contingencies (SFAS 38)
Predecessor
Definition, 1170.1
Discontinued operations, 13210.2
Partial year financial statements, 1170.3
Recently organized registrant, 1160
Schedules, 1170.2
Preferability Letters, 4230.2
Preferred Stock
Offerings, 16140.1
Pro forma effect of refinancing, 8260
Proceeds of an Offering
Pro Forma Information
GAAP, 3610
MD&A discussion, 9220.6–9220.8
Periods, 3230
Preparation requirements:
Required for:
Significance test -general, 2025.3
Significance test -real estate, 2315.4
Smaller reporting companies, 5320
Special applications:
Special problems:
Typical pro forma adjustments:
Projections
Pro forma, real estate prior to construction, 3440.3
Promoter
Proxy Statements
Age of acquiree's financial statements, 2045.12
Age of registrant's financial statements, 1220
Disposition of a business, 2120.2
Election of directors, 1140.1
Spin-offs, 2120.2
R
Ratio of Earnings to Fixed Charges
Definition of fixed charges, 8220
Required disclosure, 8210
Tender offer, 14410.3
Real Estate
-See Form 8-K
Age of registrant's financial statements, 1220
Blind Pools, 2325
Financial information provided, 2330
Financial statements of significant lessees, 2340
Financial statements required in acquisition, 2310
Individually insignificant acquisitions, 2320
Pro forma financial information, 3440
S-X Rule 3-06, 2330.5
Significance test, 2315
Properties securing ADC arrangements, 2345
Properties securing ordinary loans, 2350
Properties subject to net lease, 2340
Recapitalizations
-See Reverse Acquisitions
Acquisition after a reverse recapitalization, 2025.8
Proxy statements, 1140.7
Shell company, 2005.7
Recently Organized Registrant
Financial statements, 1160
Measuring significance of acquired business, 2025.5
Shell company, 1160.2
Updating, 1220.4
Reinsurance
-See Insurance Companies
Related Party Matters
Compensation arrangements, 7220
Expenses incurred on behalf of the registrant, 7200
MD&A disclosure, 9610.1
Related party transactions, 9600
Transfers and receivables from shareholders, 7300
Reorganization
-See Reverse Acquisitions
Bank, 1150
"Draft" audit report, 4710
Reorganization of Entities Under Common Control
Initial public offering, 13410.3
Presentation, 13410.1-.2
Reporting Currency
Change in, 6630
Selection, 6600
Research and Development
Acquired, 3250.1(g)
Form 20-F, 9410.6
Restated Financial Statements
-See Reverse Acquisitions
-See Subsequent Events
Successor firm reaudit, 4820.5
Restricted Net Assets
Restructuring Charges
Pro forma, 3310.3
Retained Earnings
Component of larger entity, 7410
Home country GAAP, 6530.3
Pro forma, 3310.2
Revenue
New Revenue standard, 11100
Reverse Acquisitions
Age of financial statements, 2045.5
Change in accountant, 4520.3
Change in fiscal year, 12240
Foreign, 6410.4
Measuring significance of acquiree, 2025.7-.8
Proxy statements, 1140.7
Reporting issues, 12200
Securities Act – accelerated filing requirements,
12220.2(d)
Review Reports
-See Accountants
Roll-up Transaction
Pro forma financial information, 3140
Royalty Trusts
Basis of reporting, 1410.3
S
Schedules
Basic requirements, 1130
Acquired business, 2005.2
Audit report, 4210.2
Parent only financial statements, 2810.1
Segment Information
Foreign operations, 6520.1(b)
Item 18 requirements, 6520.1(b)
Non-GAAP financial measures, 8120.3(b)
Schedule TO, 14310.3
Selected Financial Data
Auditor, 4870
Chronological order, 1450.2
Initial public offerings, 1620.1
Labeled "audited", 4870.1
New Revenue standard, 11110.1
Non-GAAP measures, 8170.1(c)
Private target acquisition, 1620.2
Shareholder Transactions
Transfers and receivables from shareholders, 7300
Shell Companies
-See Reverse Acquisitions
Definition, 1160.2
Inactive entity reorganization, 1320.2
Significance
Related businesses, 2020.8-.10
Smaller Reporting Companies
Business acquisitions, 5220
Definition and eligibility, 5100
Determination of status, 5120
Equity method investees, 5330
Industry guides, 5310
Restricted Net Assets, 5350
Reverse acquisitions, 5230, 12220.1-.2
Special Report Following IPO
Form 10-K, 1330.5
Form 20-F, 6240.2
Start-Up Company
Staff Accounting Bulletins (SABs)
SAB Topic 1B
Components of larger entities, 7400
SAB Topic 1B.1
All cost of doing business, 7210
SAB Topic 1B.2
Historical financials are not indicative, 3160.1(a)
SAB Topic 1C
Unaudited fiscal year end data, 1110.2(b)
SAB Topic 1E.2
Scope limitation, 4220.3
SAB Topic 1F
One bank holding companies, 1150
SAB Topic 1I
ADC properties, 2345
SAB Topic 1K
Troubled financial institutions, 2055.3
SAB Topic 2A.7
Assumed contingencies, 3250.1(h)
SAB Topic 2A.8 [SAB 97]
IPO put-togethers, 2025.12-.13
SAB Topic 2D
Oil and gas interest, 2065.11
SAB Topic 4B
Undistributed Sub-S earnings, 3410.3
SAB Topic 4D
Nominal issuances, 7520.2
SAB Topic 4E
Related party disclosure, 7320.2
SAB Topic 4G
Receivables from affiliates, 7320.1
SAB Topic 5D
Organizational and offering costs, 7210.1
SAB Topic 5G
Transfers and receivables from shareholders, 7300
SAB Topic 6G.2.b
Changes in accounting, 4230
SAB Topic 6K.2
Restricted net assets, 2810.3
SAB Topic 6K.4
Rule 3-09 requirements for lower tier equity investee, 2405.6
SAB Topic 11M [SAB 74]
Disclosure guidance for recently issued accounting standards, 9270
SAB Topic 12E
Royalty trusts, 1410.3
Statement of Assets Acquired and Liabilities Assumed
Statement of Cash Flows
Abbreviated financial statements, 2065.8
Accommodation permitted by Form 20-F, 6540.1
Interim Financial Information, 1120.1
Item 17 requirements, 6510.6-.7
Price-level adjusted, 6720.4
Statement of Changes in Stockholders Equity
Periods required, 1110.1
Interim, 1120
Statement of Comprehensive Income
Requirements, 1110.1
Foreign, 6530
Interim, 1120
Statement of Revenues and Direct Expenses
Statement of Operations
-See Income Statement
Sticker Supplements
Stock Compensation
-See Cheap Stock Issues
-See Compensation Issues
Share-based compensation in IPOs, 9520
Stock Split / Dividend
"Draft" audit report, 4710
Nominal issuances, 7520.2
Presentation, 13500
Sub-Chapter S Companies
Comparable periods in post IPO filings, 3410.2
Pro forma adjustments, 3410.1
Distribution paid with offering proceeds, 3410.4
Undistributed earnings, pro forma, 3410.3
Undistributed earnings, reclassification, 3410.3
Subsequent Events
Accounting change and correction of error in Form 10-K/A, 13110.6
General impact on reporting, 13100
Discontinued operations, 13200
Pooling, 13400
Reorganization of entities under common control, 13410.1
Summarized Financial Data
Equity method investees, 2420
T
U
W
Warrants
Equity-linked instruments, 9230.1(d)