There are two types of body waves: P-waves and S waves. 1  P - waves - are Primary waves. They travel with a velocity that depends on the elastic properties of the rock through which they travel. 2  S-Waves - Secondary waves, also called shear waves.
GAAP requires the following four financial statements: 1  Balance Sheet - statement of financial position at a given point in time. 2  Income Statement - revenues minus expenses for a given time period ending at a specified date. 3  Statement of Owner's Equity - also known as Statement of Retained Earnings or Equity Statement.
The Section 302 Certification does not eliminate need to submit Section 906 certifications and SEC Order sworn statements. In addition to the Section 302 Certification, Section 906 of the Act requires a CEO and CFO to certify that a periodic report containing financial statements: 1  fully complies with the requirements Sections 13(a) or 15(d) of the Exchange Act, as applicable; and.