The Securities and Exchange Commission document that governs accounting in financial statements filed with the SEC is
A) Regulation D.
B) Form 8-K.
C) Form SB-l.
D) Regulation S-X.

Question

Quizplus · Accepted Answer

Regulation S-X governs the form and content of financial statements filed with the SEC. Regulation D governs private placements of securities, Form 8-K requires companies to file current reports on specific events, and Form SB-l applies to small business issuers.

The Securities and Exchange Commission Document That Governs Accounting in Financial