Securities Lawyer's Deskbook
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Accounting Rules
Form and Content of Financial Statements

Regulation S-X





Article 3A -- Consolidated and Combined Financial Statements


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

    Rule 3A-02 -- Consolidated Financial Statements of the Registrant and Its Subsidiaries

    Rule 3A-03 -- Statement as to Principles of Consolidation or Combination Followed

    Rule 3A-04 -- Intercompany Items and Transactions

    Rule 3A-05 -- Special Requirements as to Public Utility Holding Companies



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