Accounting Series Releases - ASRs

AAA

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.

INVESTOPEDIA EXPLAINS '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.

RELATED TERMS
  1. Certified Public Accountant - CPA

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

    A company's legal debts or obligations that arise during the ...
  3. Regulation Fair Disclosure - Reg ...

    A rule passed by the Securities and Exchange Commission in an ...
  4. Savings Account

    A deposit account held at a bank or other financial institution ...
  5. Securities And Exchange Commission ...

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

    The ethical responsibility that an accountant has to those who ...
Related Articles
  1. Accounting Rules Could Roil The Markets
    Bonds & Fixed Income

    Accounting Rules Could Roil The Markets

  2. Ancient Accounting Systems
    Insurance

    Ancient Accounting Systems

  3. Core Earnings Strip Away
    Options & Futures

    Core Earnings Strip Away "Creative" ...

  4. Accounting For Differences In Oil And ...
    Fundamental Analysis

    Accounting For Differences In Oil And ...

Hot Definitions
  1. Wage-Price Spiral

    A macroeconomic theory to explain the cause-and-effect relationship between rising wages and rising prices, or inflation. ...
  2. Accelerated Depreciation

    Any method of depreciation used for accounting or income tax purposes that allows greater deductions in the earlier years ...
  3. Call Risk

    The risk, faced by a holder of a callable bond, that a bond issuer will take advantage of the callable bond feature and redeem ...
  4. Parity Price

    When the price of an asset is directly linked to another price. Examples of parity price are: 1. Convertibles - the price ...
  5. Earnings Multiplier

    An adjustment made to a company's P/E ratio that takes into account current interest rates. The earnings multiplier is used ...
  6. Macroeconomics

    The field of economics that studies the behavior of the aggregate economy. Macroeconomics examines economy-wide phenomena ...
Trading Center