Accounting Rules
Form and Content of Financial Statements
Regulation S-X
Rule 5-01 -- Application of Rules 5-01 to 5-04
Sections 5-01 to 5-04 shall be applicable to financial statements filed
for all persons except-
(a) Registered investment companies (see Rules
6-01 to 6-10).
(b) Employee stock purchase, savings and similar plans (see Rules
6A-01 to 6A-05).
Notice to Users: The Deskbook is made available
with the understanding that the University of Cincinnati College
of Law is not engaged in rendering legal, accounting or other professional
services. If legal advice or other expert assistance is required,
the services of a competent professional person should be sought. See Terms and Conditions of Use.
