Similar to 上場企業会計改革および投資家保護法

Income statement

Committee of Sponsoring Organizations of the Treadway Commission

24th Waffen Mountain Division of the SS Karstjäger

SEC v. W. J. Howey Co.

Employee Retirement Income Security Act of 1974

Credit Rating Agency Reform Act

Emergency Economic Stabilization Act of 2008

Glass–Steagall legislation

Gramm–Leach–Bliley Act

Economic Growth, Regulatory Relief, and Consumer Protection Act

Securities Exchange Act of 1934

Commodity Exchange Act

Securities Act of 1933

Investment Company Act of 1940

Dodd–Frank Wall Street Reform and Consumer Protection Act

Financial statement

XBRL

Accounting records

Generally Accepted Auditing Standards

Cash flow statement

Balance sheet