SEC Reporting Requirements

Question 1

What is the annual filing document required for public Entities?

Answer 1

10-K

Question 2

What is the quarterly filling document for public entities?

Answer 2

10-Q

Question 3

What is the annual report for benefit plans?

Answer 3

11-K

Question 4

Which forms are filed by foreign private issues?

Answer 4

20-F and 40-F

Question 5

Which form is filed semiannually by foreign private users?

Answer 5

6-K

Question 6

Which form is filed to report major corporate events(such as acquisitions or disposals)

Answer 6

8-K

Question 7

Which forms are filed by directors, owners and those who own more than 10% in the public company?

Answer 7

Forms 3, 4, 5

Question 8

What is the authoritative literature requiring Interim financial statements from public companies to be reviewed.

Answer 8

Regulation S-X

Question 9

Which should be included in the F/S during Interim.

Answer 9

Balance Sheets, Income Statements and Statement of Cash Flows

Question 10

True/False: 3 balance sheets are required under IFRS for annual reporting

Answer 10

False - 2

Question 11

What is the body of the F/S required under IFRS

Answer 11

two balance sheets two statements of comprehensive income (and net income if using the two-statement approach,) two statements of changes in equity, two statements of cash flows and related notes.