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Rca 3

In: Business and Management

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RCA 03 1. What do you understand by Regulation S-X and what are the financial disclosure requirements in Regulation S-X? There is also a reference to XBRL formatted reports, discuss the XBRL format and advantages of those reports.
Under Regulation S-X, when an SEC registrant consummates a significant business acquisition, the registrant may be required to file up to three years of the acquired business’s pre-acquisition audited annual financial statements and unaudited interim financial statements. If required, the financial statements are typically filed in a Form 8-K. Regulation S-X requires registrants that have a significant equity method investee to provide financial information about the investee in their filings with the SEC. The disclosure requirements are condensed consolidated financial statements with footnotes including narrative disclosures. XBRL is the open international standard for digital business reporting. XBRL provides a language in which reporting terms can be authoritatively defined. Those terms can then be used to uniquely represent the contents of financial statements or other kinds of compliance, performance and business reports. XBRL reporting information move between organizations rapidly, accurately and digitally. 2. Which are “registrants” as referred by the SEC? How are they different from others for the reporting purposes?
The registrant is the issuer of the securities for which an application, a registration statement, and a report is filed. They are different because they pose more significance than the other reporting services. 3. There is discussion about “equity method”, what do you understand by it and what are the other methods of accounting for investments in other companies?
The equity method asses the profits earned by their investments in other companies. The income earned from the investment is recorded on the...

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