Section 2110: Financial statements overview
[U.S. GAAP Codification Topic]
205 Presentation of Financial Statements
205-10 Overall
205-20 Discontinued operations
[U.S. GAAP before the Codification]
SFAS 130, June 1997, Reporting comprehensive income
1. Financial Statements
(1) Balance Sheet --> Topic 210
(2) Income Statement --> Topic 215
(3) Statement of Cash Flows --> Topic 230
(4) Statement of Shareholder Equity --> Topic 215
(5) Notes to Financial Statements --> Topic 235
2. Securities and Exchange Commission (SEC) Rules
Regulation S-X: 17 CFR Part 210
Code of Federal Regulations (CFR)
Title 17: Commodity and Securities Exchanges
Part 210: Form and content of and requirements for financial statements
3. General Instructions as to Financial Statements
Rule 3-01: Consolidated balance sheets.
Rule 3-02: Consolidated statements of income and changes in financial positions.
Rule 3-03: Instructions to income statement requirements.
Rule 3-04: Changes in stockholders' equity and noncontrolling interests.
4. Rules of General Application
Rule 4-01: Form, order, and terminology
Rule 4-02: Items not material
Rule 4-03: Inapplicable captions and omission of unrequired or inapplicable financial statements
Rule 4-04: Omission of substantially identical notes
Rule 4-08: General notes to financial statements
5. Commercial and Industrial Companies
Rule 5-01: Application of rules 5-01 to 5-04
Rule 5-02: Balance sheets
Rule 5-03: Income statements
6. Interim Financial Statements
Rule 10-01: Interim financial statements
|