SEC Disclosures Checklists (2008)Topics and Contents |
| PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES |
| General Disclosures |
| Cash |
| Accounts and Notes Receivable |
| Inventory |
| Other Investments |
| Fixed Assets, Repairs and Maintenance, and Depreciation |
| Intangible Assets and Amortization |
| Accounts and Notes Payable |
| Debt and Guarantors of Debt |
| Leases |
| Income Taxes |
| Common and Preferred Stock |
| Revenue Recognition |
| Share-Based Payment |
| Pension Plans, Other Postretirement Plans, and Esops |
| Bankruptcy |
| Business Combinations |
| Quasi-Reorganizations |
| Subsidiary's or Division's Separate Financial Statements and Segments |
| Related-Party Transactions |
| Restructuring and Impairment Charges |
| Quarterly Financial Data |
| Consolidation |
| Commitments and Contingencies |
| Discontinued Operations |
| New Accounting Standards |
| Interim Disclosures |
| Form 10-K Schedules |
| Registration Statements |
| PART II: FINANCIAL STATEMENTS--SPECIALIZED INDUSTRIES |
| Bank Holding Companies |
| Regulated Industries |
| Oil and Gas Companies |
| Registered Management Investment Companies |
| Employee Stock Purchase, Savings, and Similar Plans |
| Casinos/Hotels |
| Food Retailers/Department Store Chains |
| Insurance Companies |
| PART III: SARBANES-OXLEY |
| Annual and Quarterly Reports |
| Proxy Statement Disclosures |
| Form 8-K Current Reporting |
| Press Releases |
| MD&A |
| PART IV: MD&A |
| General Disclosures |
| Results of Operations and Financial Condition |
| Liquidity and Capital Resources |
| Off-Balance Sheet Arrangements |
| Inflation and Changing Prices |
| Forward-Looking Disclosures |
| Interim Disclosures |
| Specialized Industries |