Examlex
The three different perspectives on financial statement analysis are those of the:
Registration Statement
A description, filed with the SEC, of securities being offered for sale; includes an explanation of how proceeds from the sale will be used, information on the registrant’s business and properties, and certified financial statements.
Prospectus
A written document filed with the SEC that contains a description of a security and other financial information regarding the company offering the security; also distributed as an advertising tool to potential investors.
SEC
The U.S. Securities and Exchange Commission, a federal agency responsible for enforcing federal securities laws and regulating the securities industry.
Civil Suit
A legal proceeding in which one party sues another for a wrong that does not involve criminal sanctions, seeking remedies such as damages or specific performance.
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