Stockholder books

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Stockholder books

Set of books kept by firm management for its annual report that follows Financial Accounting Standards Board rules. The tax books follow IRS tax rules.

Stockholder Books

Records that a publicly-traded company keeps of its revenue, expenditures, and other activities. They must conform to the standards set forth by the FASB, and are used to compile the company's annual report and other reports.
References in periodicals archive ?
Indiana Electrical Workers Pension Trust Fund IBEW, 2014 WL 3638848 (July 23, 2014), broadened the scope of stockholder books and records inspections made pursuant to Section 220 of the DGCL.