Accounting Series Releases - ASRs


DEFINITION of 'Accounting Series Releases - ASRs'

Official accounting pronouncements issued by the Securities and Exchange Commission (SEC). ASRs provide guidelines and rules on all aspects of corporate accounting, including requirements, auditing policies and disclosure mandates. ASRs are published along with Auditing Enforcement Releases (AAERs) in the SEC Docket. Accounting Series Releases were codified as Financial Reporting Releases (FRRs) starting in 1982.

BREAKING DOWN 'Accounting Series Releases - ASRs'

These pronouncements help continually refine accounting requirements in response financial reporting issues. Along with being published in the SEC Docket, recent Accounting Series Releases may be posted on the SEC's website.

  1. Securities And Exchange Commission ...

    A government commission created by Congress to regulate the securities ...
  2. Accountant Responsibility

    The ethical responsibility that an accountant has to those who ...
  3. Savings Account

    A deposit account held at a bank or other financial institution ...
  4. Regulation Fair Disclosure - Reg ...

    A rule passed by the Securities and Exchange Commission in an ...
  5. Liability

    A company's legal debts or obligations that arise during the ...
  6. Certified Public Accountant - CPA

    A designation given by the American Institute of Certified Public ...
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