Search results with tag "Large accelerated filer"
FORM 10-Q - raw.githubusercontent.com
raw.githubusercontent.comIndicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a nonaccelerated filer, a smaller reporting - company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,”
UNITED STATES SECURITIES AND EXCHANGE COMMISSION ...
investors.att.comIndicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller
Final Rule: Revisions to Accelerated Filer Definition …
www.sec.govamendments permit a large accelerated filer that has voting and non-voting common equity held by non-affiliates of less than $500 million to exit large accelerated filer …
CF Financial Reporting Manual - SEC.gov | HOME
www.sec.gov1340 Accelerated and Large Accelerated Filer Status: Entering, Exiting and Implications . 1350 [Reserved] 1360 Changes in Fiscal Year – General . 1365 Changes in Fiscal Year – Implementation Guidance . 1370 Combined Periodic Reporting . 1400 General Considerations (All Filings) 1410 Basis of Reporting ...
STAFF AUDIT PRACTICE ALERT NO. 11 CONSIDERATIONS …
pcaobus.orgOct 24, 2013 · For a large accelerated filer, the aggregate market value criterion is $700 million or more. Staff Audit Practice Alert No. 11 October 24, 2013 Page 4 Auditing Standard No. 5 establishes a topdow- n, 3/ risk-based approach to the audit of internal control. The auditing standard is designed to focus auditors