The Securities Lawyer's Deskbook
Accounting Rules
Form and Content of Financial
Statements
Regulation S-X
Index
ATTENTION ELECTRONIC FILERS
THIS REGULATION SHOULD BE READ IN
CONJUNCTION WITH REGULATION S-T, WHICH
GOVERNS THE PREPARATION AND SUBMISSION OF DOCUMENTS IN ELECTRONIC FORMAT. MANY
PROVISIONS RELATING TO THE PREPARATION AND SUBMISSION OF DOCUMENTS IN PAPER
FORMAT CONTAINED IN THIS REGULATION ARE SUPERSEDED BY THE PROVISIONS OF REGULATION S-T FOR
DOCUMENTS REQUIRED TO BE FILED IN ELECTRONIC FORMAT.
Article 1 --
Application of Regulation S-X
Article 2 --
Qualifications and Reports of Accountants
Article 3 -- General
Instructions as to Financial Statements
Article 3A --
Consolidated and Combined Financial Statements
Article 4 -- Rules of
General Application
Article 5 -- Commercial
and Industrial Companies
Article 6 -- Registered
Investment Companies
Article 6A -- Employee
Stock Purchase, Savings and Similar Plans
Article 7 -- Insurance
Companies
Article
9 -- Bank Holding Companies
Article 10 -- Interim
Financial Statements
Article 11 -- Pro-Forma
Financial Information
Article 12 -- Form and
Content of Schedules
