May 1, 2018
Published The Caq
By: SEC Chief Accountant Wesley Bricker
To enhance investor understanding of America’s system of financial reporting, the Office of the Chief Accountant at the US Securities and Exchange Commission (SEC) has released a new set of infographics. One is a blueprint, offered in both complex and simplified versions, illustrating how key players interconnect in the financial reporting process. A segment chart depicts the variations in financial reporting requirements in three different market segments: domestic issuers, foreign private issuers, and private companies. For further explanation of these new resources, see the SEC’s explanatory video, which features SEC Chief Accountant Wesley Bricker.