Show:
10-K
10-Q
8-K
Reg S-K
Reg S-X
100
The basis on which a company files a 10-K.
What is annually?
100
The quarters of a fiscal year a company must file a 10-Q.
What are the first three quarters.
100
The name a Form 8-K is also known as.
What is the "current report"?
100
The first time a public company feels the impact of Regulation S-K
What is at the time of an IPO?
100
The main purpose of Regulation S-X is to specifically lay out these two things.
What is the format and content of financial statements?
200
The 10-K icludes this type of financial statements.
What is audited financial statements?
200
The deadline for a Large Accelerated Filer.
What is 40 days?
200
The section that material impairments of a company fall under that required the Form 8-K to be filled out.
What is Section 2 - Financial Information?
200
Items 101, 201, 301, 302, 303, 305, 402, 404, 407, 503, 504, 601.
What are the filling items required by smaller companies?
200
Regulation S-X has extended the term ‘financial statements’ to include these.
What are all the notes to the statements and all related schedules?
300
The 10-K provides this to users.
What is a comprehensive overview of business and financial condition?
300
The contact body which issuers can direct questions about Form 10-Q.
What is the SEC’s Division of Corporation Finance?
300
The reason a company might have a shorter deadline when filing a Form 8-K.
What is satisfying the company’s obligations under Regulation FD?
300
This item discusses changes in financial information caused by disposals of business segments, matters relating to gas and oil, and unusual or infrequently occurring activities.
What is item 302 – Supplementary Financial Information
300
Under Regulation S-X, the registrant must file these two types of financial statements for each of the three fiscal years preceding the date of the most recent audited balance sheet.
What are the income and cash flows statements?
400
Accelerated filers have this many days to file a 10-K.
What is 75 days?
400
A company with public float of $700 million or more.
What are the qualifications for a “large accelerated filer”?
400
The place where the types of events that trigger an obligation to fill out a Form 8-K.
What are the instructions for Form 8-K?
400
SEC Guidance suggests these Items to be the pertinent sources of climate change related disclosure requirements.
What is the significance of Items 101 – Bus. Description; 103 – Legal Proceedings; 303 – MD&A; and 503 – Risk Factors?
400
The period of time the accountant is required to retain relevant records of an audit or review.
What is 7 years after the review?
500
This is the equivalent of a 10-K for a small business.
What is a 10-KSB
500
The phrase to be entered into the EDGAR database “Form Type” box to narrow search results for a 10-Q of a small business issuer.
What is "10QSB"
500
The number of business days a company is allowed to submit a Form 8-K when any items under Sections 1-6 and 9 of the Form’s instructions occur.
What is four business days?
500
The allowed act of including information in a document by referencing another document that contains the information.
What is “Incorporation by Reference”?
500
The three statements to be included in disclosure documents when prepared in accordance with Regulation S-X.
What are the balance sheets, statements of income, and cash flows?