Summary
This checklist summarizes the disclosures required by SRC Rules 68 and 68.1, current SFAS/IAS in effect as of January 1, 2004, except SFAS 19 and 19A, standards related to the banking industry. The checklist does not explain the other accounting requirements of the SFAS/IAS. In some instances, to simplify use of the checklist, disclosure requirements have been paraphrased, therefore if necessary, reference should be made to the standards themselves for full details.