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Case 17-7 SFAS No. 5

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Issue:

Business

 

Written by:

Charlotte B

 

Date added:

September 28, 2013

 

Level:

University

 

Grade:

A

 

No of pages / words:

4 / 1085

 

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6307 times

 

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In the case of the company they would issues such information as economic statistics and possible discussion of competition and order backlog in SEC From 10-K. The second disclosure method involves the other means of financial reporting. These other means of reporting would include management’s discussion and analysis (MD&A) and possible letter to the stockholders...
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The MD&A is required by the SEC of all publicly traded companies in their annual reports. SFAS No. 1 states the reasons for this requirement. The main purpose of the letter to stockholders indicates that management, is responsible for preparation and integrity of statements, has prepared statements in accordance with GAAP, has used their best estimates and judgement, and finally maintains a system of internal controls...
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