Consolidated Financial Statement Reporting and Disclosures Policy

Screenshot of the First Page of Consolidated Financial Statement Reporting and Disclosures Policy

This tool contains two sample policies that can be used to ensure the completeness and accuracy of disclosures made in quarterly and annual public filings with the SEC. 

In these samples, a consolidated balance sheet and income statement are generated each month in the enterprise resource planning (ERP) system. Information for the financial statements is gathered from the accounting system, the ERP system subsidiary records and manual adjustments made by the financial team member performing consolidation. The primary source of financial information is the accounting system, and the accounting system contains financial data for the company. 

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