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
Copyright
Copyright © 2006, CCH Inc. and its affiliates. All rights reserved. Reprinted with permission from Commercial Lending Review.
Publisher
Wolters Kluwer
Volume
21
Issue
3
Peer Reviewed
yes
eCommons Citation
Archambeault, Deborah S.; Fulmer, John G. Jr.; and Turpin, Richard A., "How to Use the Changing Components of the Corporate Annual Report" (2006). Accounting Faculty Publications. 47.
https://ecommons.udayton.edu/acc_fac_pub/47
Included in
Accounting Commons, Business Administration, Management, and Operations Commons, Business Law, Public Responsibility, and Ethics Commons, Corporate Finance Commons, Nonprofit Administration and Management Commons
Comments
This document is provided for download by permission of the publisher. Permission documentation is on file.