Issuer Financial Statements In Registration Statements

We think the attached chart (available here: http://www.mofo.com/files/Uploads/Images/130411-Issuer-Financial-Statements-In-Registration-Statements.pdf) is a simple way to keep track of the basic financial statements that different filers must include in SEC registration statements. For more specific guidance, go to Regulation S-X and the SEC's Division of Corporation Finance's Financial Reporting Manual, which is now updated regularly.

Because of...