Under what circumstances is a company exempt from filing a registration statement with the SEC prior to the issuance of securities?

(Students should visit the SEC website, www.sec.gov, for supplemental resources.) What is a private placement of securities?

All investments in debt securities and investments in equity securities for which the investor lacks significant influence over the operation and financial policies of the investee are classified for reporting purposes in one of three categories, and can be accounted for differently depending on the classification. What are these three categories?

What is the purpose of a statement of financial affairs? Why might this statement be prepared before a bankruptcy petition is filed?

6. Which of the following is true of secondary securities? a) They include equities, bonds, and other debt claimsb) They are backed by the real assets of corporations issuing them c) They are securities that back primary securitiesd) They are securities issued by FIs

Describe the accounting treatment for convertible debt and for debt issued with detachable stock warrants. How does the treatment differ and what justification does FASB use for requiring different treatment?.