Quasi-reorganizations : a survey of quasi-reorganizations disclosed in corporate annual reports to shareholders / by Clark, Hal G.

Updated illustrations of management's discussion and analysis of financial condition and results of operations : a survey of the application of recently amended Rules 14a-3 and 14c-3 of the Securities and Exchange Act of 1934 in annual reports to shareholders / by Goodman, Hortense

Life and health insurance entities, August 1, 2018.

Table of Contents: “…Chapter 3 Sources of Accounting Principles and Reporting RequirementsIntroduction; Statutory Accounting Principles; Permitted Statutory Accounting Practices; Statutory Reporting; Disclosure Issues; GAAP; Financial Statement Disclosures; Definition of Public Business Entity; Revenue Recognition; FASB ASC 820, Fair Value Measurement, and FASB ASC 825, Financial Instruments; Definition of Fair Value; Application to Nonfinancial Assets; Application to Liabilities and Instruments Classified in a Reporting Entity's Shareholders' Equity; The Fair Value Hierarchy.…”
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