- 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.
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.
Investment dictionary. Academic. 2012.
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