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Financial statement requirements under regulation S-B are similar to those under the old form S-18 in that the financial statements can be prepared in accordance with generally accepted accounting principles and are not required to comply with regulation S-X, which governs the form and content of financial statements otherwise filed with the SEC.
Among other requirements exceeding those under GAAP, regulation S-X requires supplemental financial statement schedules that provide details on investments, valuation accounts, short-term borrowings, property and depreciation schedules.
* Clarify applicability of staff accounting bulletins, financial reporting requirements and regulation S-X reporting requirements.
GAAP or regulation S-X in the financial statements is broad.