Securities Lawyer's Deskbook
                         published by The University of Cincinnati College of Law
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Accounting Rules
Form and Content of Financial Statements

Regulation S-X





Rule 3A-01 -- Application of Rule 3A-01 to Rule 3A-05


Rules 3A-01 to 3A-05 shall govern the presentation of consolidated and combined financial statements.

Regulatory History


44 FR 19386, Apr. 3, 1979. Redesignated at 45 FR 63687, Sept. 25, 1980, and amended at 50 FR 25215, June 18, 1985



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