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مشاهدة النسخة كاملة : Overall financial reporting document and disclosure controls policy



محاسب متخصص
03-24-2014, 01:52 PM
OVERALL FINANCIAL REPORTING DOCUMENT AND DISCLOSURE CONTROLS POLICY

The following sample outlines an overall set of policies and procedures to be used when disclosing financial information in public filings.

Prepared By: ______________
Approved By: ______________
Revision Date: ______________
Effective Date: ______________

PURPOSE:
This policy documents the overall controls and procedures designed to ensure the quality and accuracy of disclosures made in Consumers’ quarterly and annual public filings with the US Securities and Exchange Commission.

POLICY:
Overall controls are established to ensure a schedule of events and responsibility list are developed for each reporting period, financial reporting team members are educated about financial reporting rules and regulations, and current resource materials are available for use by team members during the process.

DEFINITIONS:
· SEC - Securities and Exchange Commission
· GAAP - Generally Accepted Accounting Principles
· FASB - Financial Accounting Standards Board