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Spring Semester 2013 Curriculum Class Additions 15 Jan 2013 03:52p Course Section/ Class ID --------------------ACC-121-801 64812 AHR-160-100 64709 SECTION AVAILABILITY REPORT OPEN AND CLOSED SECTIONS
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01
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What is open and closed sections?
Open and closed sections refer to the disclosure of financial information in a company's annual report. Open sections contain information that is available to the public, while closed sections contain confidential information.
Who is required to file open and closed sections?
Publicly traded companies are required to file open and closed sections in their annual reports.
How to fill out open and closed sections?
Open and closed sections are typically filled out by the company's finance and accounting team, with oversight from external auditors.
What is the purpose of open and closed sections?
The purpose of open and closed sections is to provide transparency to investors and stakeholders about a company's financial health and performance.
What information must be reported on open and closed sections?
Open sections typically include financial statements, management discussion and analysis, and auditor's reports. Closed sections may include sensitive information such as trade secrets or pending litigation.
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