出典:Wikipedia
出典:『Wikipedia』 (2010/10/27 17:47 UTC 版)
Regulation S-X is a prescribed regulation that lays out the specific format and content of financial reports. It is cited as Title 17:Commodity and Securities Exchanges, Part 210—Form and Content of and Requirements for Financial Statements, Securities Act of 1933, Securities Exchange Act of 1934, Public Utility Holding Company Act of 1935, Investment Company Act of 1940, Investment Advisers Act of 1940, and Energy Policy and Conservation Act of 1975.