text: There's no book or resource to specifically decipher all facets of an SEC filing. There are several SEC forms that public companies are required to file, most of which are rather meaningless to an investor. The key ones you should worry about are the 10Q and the 10K. \n\nThose two filings are the 'books' of each company. Filed quarterly, they include balance sheet, cash flow, income statement, etc. The book 'Guide to Investing', published by the New York Institute of Finance, is the best and easiest reading for learning the ins and outs of a companies accounting statements.