Public Company Accounting and Finance: Second Edition

Author: Steven Bragg


Book Description
This book shows the accountant how to deal with the unique aspects of accounting and finance in a publicly-held business. These issues are significantly different from those encountered in a private company, so this book can be crucial for the accountant who is making the transition from private to public companies. Topics covered include earnings per share, segment reporting, and Staff Accounting Bulletins, as well as quarterly and annual reporting to the SEC. In addition, the book addresses initial public offerings, registration statements, and selling shares under various SEC exemptions. [233 pages]

Table of Contents

Chapter 1. The Public Company Environment

Part I - Public Company Accounting
Chapter 2. Earnings per Share Reporting
Chapter 3. Segment Reporting
Chapter 4. Interim Reporting
Chapter 5. Stock Issuances Accounting
Chapter 6. Debt Accounting
Chapter 7. Staff Accounting Bulletins 

Part II - Public Company Reporting
Chapter 8. Annual and Quarterly Reporting
Chapter 9. Form 8-K Reporting
Chapter 10. Insider Securities Reporting
Chapter 11. Non-GAAP Reporting
Chapter 12. Fedwire Payments

Part III - Public Company Finance
Chapter 13. The Initial Public Offering
Chapter 14. The Reverse Merger
Chapter 15. Registration Statements
Chapter 16. Regulation A Stock Sales
Chapter 17. Sale of Unregistered Securities - Regulation D
Chapter 18. The Jumpstart Our Business Startups Act
Chapter 19. Sale of Unregistered Securities - Rule 144
Chapter 20. Rule 10b5-1 Stock Sales

Part IV - Public Company Accounting Systems
Chapter 21. Closing the Books
Chapter 22. Accounting and Finance Controls