stockholders’equity(中級會計學(xué)-賴紅寧)-資料下載頁
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【正文】 tements Reasonably possible Disclose in notes to the financial statements 58 Subsequent Events A subsequent event is one that occurs between the balance sheet date and the date of issuance of the annual report. End of Accounting Period Annual Report Publication Date Subsequent Events 59 SEC Integrated Disclosures The Securities and Exchange Commission has the legal authority to prescribe accounting principles and reporting practices for all regulated panies. A regulated pany must file a Form 10K annual report with the SEC within 90 days of its fiscal yearend. This report must be filed electronically according to the EDGAR requirements. 60 The SEC requires parative balance sheets for at least two years and parative ine statements and statements of cash flows for three years. The SEC requires specific disclosures of important accounting information for a fiveyear period. These include sales or operating revenues, ine (loss) from continuing operations, and related earnings per share, total assets, longterm obligations and redeemable stock, and cash dividends declared per share. SEC Integrated Disclosures 61 SEC Integrated Disclosures Management must include a discussion and analysis of the pany’s financial condition, changes in financial condition, and results of operations. 62 SEC Integrated Disclosures Several disclosures must be made about the mon stock’s market prices and dividends: ? The principal trading markets for the pany’s mon stock. ? The high and low market prices for each quarter in the last two years. ? The approximate number of shareholders. ? The dividends paid in the last two years. ? Any dividend transactions. 63 Balance Sheet Formats Most panies use the report form or the account form format in presenting their balance sheets. 64 Balance Sheet Formats Report Form Assets xxxx $xxx xxxx xxx Total assets $xxx Liabilities and Stockholders’ Equity xxxx $xxx xxxx xxx Total liabilities and stockholders eq. $xxx 65 Liabilities and Stockholders’ Equity xxxx $xxx xxxx xxx Total liab. stock. eq. $xxx Balance Sheet Formats Account Form Assets xxxx $xxx xxxx xxx Total assets $xxx In the seldomused financial position format, current assets and current liabilities are listed first to emphasize working capital. 66 C hapter 3 The End 67 68 靜夜四無鄰，荒居舊業(yè)貧。 , April 1, 2023 雨中黃葉樹，燈下白頭人。 02:55:4302:55:4302:554/1/2023 2:55:43 AM 1以我獨沈久，愧君相見頻。 :55:4302:55Apr231Apr23 1故人江海別，幾度隔山川。 02:55:4302:55:4302:55Saturday, April 1, 2023 1乍見翻疑夢，相悲各問年。 :55:4302:55:43April 1, 2023 1他鄉(xiāng)生白發(fā)，舊國見青山。 2023年 4月 1日星期六 上午 2時 55分 43秒 02:55: 1比不了得就不比，得不到的就不要。 。 2023年 4月 上午 2時 55分 :55April 1, 2023 1行動出成果，工作出財富。 2023年 4月 1日星期六 2時 55分 43秒 02:55:431 April 2023 1做前，能夠環(huán)視四周；做時，你只能或者最好沿著以腳為起點的射線向前。 上午 2時 55分 43秒 上午 2時 55分 02:55: 沒有失敗，只有暫時停止成功！。 , April 1, 2023 很多事情努力了未必有結(jié)果，但是不努力卻什么改變也沒有。 02:55:4302:55:4302:554/1/2023 2:55:43 AM 1成功就是日復(fù)一日那一點點小小努力的積累。 :55:4302:55Apr231Apr23 1世間成事，不求其絕對圓滿，留一份不足，可得無限完美。 02:55:4302:55:4302:55Saturday, April 1, 2023 1不知香積寺，數(shù)里入云峰。 :55:4302:55:43April 1, 2023 1意志堅強的人能把世界放在手中像泥塊一樣任意揉捏。 2023年 4月 1日星期六 上午 2時 55分 43秒 02:55: 1楚塞三湘接，荊門九派通。 。 2023年 4月 上午 2時 55分 :55April 1, 2023 1少年十五二十時，步行奪得胡馬騎。 2023年 4月 1日星期六 2時 55分 43秒 02:55:431 April 2023 1空山新雨后，天氣晚來秋。 上午 2時 55分 43秒 上午 2時 55分 02:55: 楊柳散和風(fēng)，青山澹吾慮。 , April 1, 2023 閱讀一切好書如同和過去最杰出的人談話。 02:55:4302:55:4302:554/1/2023 2:55:43 AM 1越是沒有本領(lǐng)的就越加自命不凡。 :55:4302:55Apr231Apr23 1越是無能的人，越喜歡挑剔別人的錯兒。 02:55:4302:55:4302:55Saturday, April 1, 2023 1知人者智，自知者明。勝人者有力，自勝者強。 :55:4302:55:43April 1, 2023 1意志堅強的人能把世界放在手中像泥塊一樣任意揉捏。 2023年 4月 1日星期六 上午 2時 55分 43秒 02:55: 1最具挑戰(zhàn)性的挑戰(zhàn)莫過于提升自我。 2023年 4月 上午 2時 55分 :55April 1, 2023 1業(yè)余生活要有意義，不要越軌。 2023年 4月 1日星期六 2時 55分 43秒 02:55:431 April 2023 1一個人即使已登上頂峰，也仍要自強不息。 上午 2時 55分 43秒 上午 2時 55分 02:55: MOMODA POWERPOINT Lorem ipsum dolor sit amet, consectetur adipiscing elit. Fusce id urna blandit, eleifend nulla ac, fringilla purus. Nulla iaculis tempor felis ut cursus. 感謝您的下載觀看 專家告訴
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