See Wes Bricker, Chief Accountant, introducing three graphs on the financial-reporting structure:*

  • Blue Print - an illustration of the players involved
    (best if printed on 70”X30” paper)
  • Flow Chart - a simplified representation of the blue print
  • Segment Chart - variations in financial reporting requirements in three different market segments: domestic issuers, foreign private issuers, and private companies

*The Securities and Exchange Commission, as a matter of policy, disclaims responsibility for any private publication or statement of its employees. The views expressed herein are those of Mr. Bricker and do not necessarily reflect those of the Commission, the Commissioners, or other members of the Commission’s staff.