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





Article 8 -- Financial Statements of Smaller Reporting Companies


    Rule 8-01 -- Preliminary Notes to Article 8

    Rule 8-02 -- Annual Financial Statements

    Rule 8-03 -- Interim Financial Statements

    Rule 8-04 -- Financial Statements of Businesses Acquired or to be Acquired

    Rule 8-05 -- Pro Forma Financial Information

    Rule 8-06 -- Real Estate Operations Acquired or to be Acquired

    Rule 8-07 -- Limited Partnerships

    Rule 8-08 -- Age of Financial Statements




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