F2M5

Question 1

Securities Offering Registration Statements

Answer 1

when a company submits new securities

Question 2

Form 10k

Answer 2

Annual report
Audited
Summary of financial information
MD&A

Question 3

Filing Deadlines Form 10k

Answer 3

Large Accelerated: 60days
Accelerated: 75 days
all other: 90days

Question 4

Large Accelerated

Answer 4

700 million or more

Question 5

Accelerated

Answer 5

75 million or more

Question 6

What is not required using XBRL

Answer 6

MD&A

Question 7

Form 10-Q

Answer 7

Quarterly
Not audited
Summary of financial information
MD&A

needs balance sheet from last annual period

Question 8

Filing Deadlines 10Q

Answer 8

Large Accelerated: 40days
Accelerated: 40days
All other: 45 days

Question 9

Form 11-k

Answer 9

Employee benefit plans

Question 10

Form 20F

Answer 10

Non-US report
GAAP or IFRS
Audited

Question 11

Form 40F

Answer 11

Canadian
GAAP or IFRS
Audited

Question 12

Form 6-k

Answer 12

Semiannual
Foreign Private
Unaudited

Question 13

Form 8k

Answer 13

Major events

Question 14

Forms 3, 4, 5

Answer 14

10% owners

directors, officers, or beneficial owners

Question 15

Regulation S-xX

Answer 15

sets requirements for interim statements

Question 16

Interim financial statements must be ___ from an independent public accountant

Answer 16

reviewed

Question 17

What statements should interim financial statements include

Answer 17

balance sheet

income statement

statement of cash flows

Question 18

Adjustment for fiar presentation of interim statements

Answer 18

must be stated fairly

Question 19

Are condensed interim financial statements ok?

Answer 19

yes

Question 20

what disclosures can interim financial statements omit

Answer 20

summary of significant accounting policies

details of accounts that have not been significantly changed

Question 21

annual statements with the financial statements must be

Answer 21

audited

Question 22

What is presented in annual financial statements

Answer 22

1 CF
2 BS
3 IS

Question 23

XBRL

Answer 23

eXtensible Business Reporting Language

Tags details of data

Question 24

SEC Interactive Data Rule

Answer 24

Requires public and private companies to present financial statements and any applicable financial statement schedules in an exhibit

Question 25

Data Tag Level 1

Answer 25

complete single block

Question 26

Data Tag level 2

Answer 26

significant accounting policy single block

Question 27

Data Tag level 3

Answer 27

each is separate

Question 28

Data Tag Level 4

Answer 28

each amount is separate

Question 29

30 day grace period

Answer 29

filters receive a grace period for the first filing that is required to have footnotes and schedules tagged using all levels of details

Question 30

information submitted by a filer to the SEC in interactive data format must be

Answer 30

posted on the company website