проспект

проспект

A registration statement filed with the SEC includes audited financial statements (balance sheet, income statement, and statement of cash flows) for the previous three years. A prospectus contains the same information and must be supplied to all parties to whom offers are made. There is a twenty-day waiting period between the filing of the registration statement and the first sale of securities. During this period, preliminary ads and a "red herring" prospectus can be provided to offerees but must be clearly marked as preliminary.

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Parte del discurso: sustantivo
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Industria/ámbito: Contabilidad
Categoría: Auditoría
Company: AIS
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прелиминарен проспект

Banca; oferta pública inicial

Often referred to as a 'red herring'. A prospectus printed with red print on the front page on the left margin which explains that the prospectus is incomplete. There may be ...

финансиски предвидувања

Contabilidad; Auditoría

are prospective financial statements that present expected future financial position, results of operations, and cash flows based on expected conditions. A financial forecast is ...

финансиски проекции

Contabilidad; Auditoría

are prospective financial statements that present, given one or more hypothetical assumptions, an entity's expected financial position, results of operations, and changes in ...

финансиска институција

Contabilidad; Auditoría

confirmation request A confirmation sent to the client's bank or other financial institution asking the bank to confirm directly to the auditor information about balances at a ...

измама

Contabilidad; Auditoría

A deliberate deception to secure unfair or unlawful gain. False representation intended to deceive relied on by another to that person's injury. Fraud includes fraudulent ...

општи контроли

Contabilidad; Auditoría

Policies and procedures to assure proper operation of computer systems, including controls over data center and network operations, software acquisition and maintenance, and ...

главна книга

Contabilidad; Auditoría

A record to which monetary transactions are posted (in the form of debits and credits) from a journal. It is the final record from which financial statements are prepared. General ...