fushengbin 发表于 2009-9-22 22:38 
发布财务报告
Currently the SEC issues Regulation S-X, which describes the primary formal financial
disclosure requirements for companies. The SEC also issues
Financial Reporting Releases
(FRRs) that pertain to financial reporting requirements. Regulation S-X and FRRs are part
of GAAP and are used to give the SEC’s official position on matters relating to financial
statements. The formal process that exists today is a blend of the private and public sectors.
谢谢楼上 但是,很明显 这是个名词