F1 Deck 2 Flashcards
What does an 8k report
major corporate events, including corporate asset acquisitions/disposals, accountant changes, financial statement changes, mangement changes, changes in securities, etc.
Form 11-k
annual report of a company’s employee benefit plans
Form 20-F
Non US (10k) annual report
Form 40-f
Canadian (10K0 annual report
Form 6k
Semiannual by foreign private issuers
Form 8-k
Major event
Forms 3,4,5,
10% owners
When is the 10k filed
Large Accelerated firms = 60 days
Accelerated = 75 days
all others = 90 days
when is a 10-q file date
Large Accelerated firms = 40
accelerated = 40
all others = 45
Regulation S-X
regulation for the FS presentation and disclosure requirements of SEC filings
Regulation S-B
sets forth the disclosure requirements for small business issuers
Regulation S-T
sets forth rules governing electronic filings
Regulations S-k
sets forth non-financial reporting requirements for various SEC filings used by public companies
Transaction that is infrequent in occurrence and/or unusual in nature is reported how
presented separately as a component of income from continuing operations for both gain or loss
What OCI component is recorded for debt securities
only unrealized gains for AFS debt securities NOT securities classified as “trading” (this goes under income statement for continuing operations
