Document Type

Article

Publication Date

5-2006

Publication Source

Commercial Lending Review

Abstract

The amount of information required in a corporate annual report continues to increase. Most recently, additional reporting requirements brought about by the Sarbanes-Oxley Act of 2002 (SOA), the Public Company Accounting Oversight Board (PCAOB) and the Securities and Exchange Commission (SEC) increase the number of component reports that must be included in the annual report package. Lenders need to be familiar with the additional information that these new components provide. Therefore, this article summarizes the required component reports, discusses the information conveyed in each report and gives some examples of the types of significant new information that can be obtained.

Inclusive pages

33-36

ISBN/ISSN

0886-8204

Document Version

Published Version

Comments

This document is provided for download by permission of the publisher. Permission documentation is on file.

Publisher

Wolters Kluwer

Volume

21

Issue

3

Peer Reviewed

yes