公司财务状况资料知识分享.pptVIP

Business;美國證管會資料,年報及季報 ;Source SEC 10-K Reports:? Annual reports filed 90 days after the end of a companys fiscal year. SEC 10-Q Reports: Quarterly report filed for each of the first three quarters of a companys fiscal year. SEC 8-K Reports: A report of unscheduled material events or corporate changes deemedof importance to shareholders or to the SEC. SEC 20-F Reports: Filed annually by most foreign issuers six months after the end of their fiscal year.? SEC Annual Reports to Shareholders: The principal document used by major corporations to communicate directly with their shareholders. ? ? ;SEC Filings - Proxy Statements: Proxy statements provide official notification to a companys shareholders of matters to be voted upon at the companys annual meeting. SEC Filings - Prospectuses:? A document that must be made available to investors before the sale of any security is initiated. SEC Filings - Registration Statements: These are used to register securities before they are offered to investors and? permit trading among investors. SEC Filings - Williams Act Filings: Forms which are submitted? to provide disclosure for the purchase, by direct acquisition or tender offer, of substantial blocks of the securities of publicly held companies. ? ? ;全球產業及市場資訊 ;會計相關期刊及文獻 ; AICPA Journal of Accountancy: A publication of the American Institute of Certified Public Accountants (AICPA). AICPA Publications: Contains authoritative and semiauthoritative professional accounting material. The file includes the full text of pronouncements from the American Institute of Certified Public Accountants (AICPA). Controllers Report (IOMA): This publication provides financial management strategies. FRR SEC Financial Reporting Release: SEC Financial Reporting Release. ; Miller GAAP Guide: The Miller GAAP Guide (Generally Accepted Accounting Principles) explains and analyzes all critical accounting principals and pronouncements currently in use, including FASB Statements, Interpretations