Examlex
If a company uses the allowance method to account for uncollectible accounts the entry to write off an uncollectible account only involves balance sheet accounts.
Prefiling
The process or activities that occur prior to officially submitting or filing a document with the relevant authorities.
Registration Statement
A set of documents, including a prospectus, filed with the SEC for a new securities issue.
Securities Exchange Act
A U.S. federal law regulating the trading of securities, including stocks and bonds, to protect investors against malpractice.
Market Manipulation
Actions designed to deceive investors by controlling or artificially affecting the price of securities.
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