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When preparing reports on Form 10-Q, readers of this publication should consider applicable changes to SEC reporting requirements in final rules issued after 30 November 2022. 1.1 Section highlights The following is an overview of how information is organized by Section throughout this publication: • Section 2 explains the general rules and ...
When preparing reports on Form 10-Q, readers of this publication should consider applicable changes to SEC reporting requirements in final rules issued after 30 November 2023. 1.1 Section highlights The following is an overview of how information is organized by Section throughout this publication: • Section 2 explains the general rules and ...
Contents 2019 SEC annual reports — Form 10-K | iv 5.9.2 Business combinations.....115
Form 10-K for the current fiscal year but must begin providing non-scaled larger company disclosures in its first Form 10-Q for the next fiscal year. In addition, the issuer can continue taking advantage of other SRC accommodations (e.g., provide financial statements of an acquired business in accordance with Article 8 of Regulation S-X if
2022 SEC annual reports — Form 10-K | 1 1 Overview We are pleased to present our SEC Annual Reports — Form 10-K reference guide to help you prepare your financial and related information for annual reports on Form 10-K and annual shareholders’ reports.
filer. The deadlines for filing of a company’s Form 10-K and Form 10-Q are determined by its filing status. In addition to determining its filing deadlines, a company’s filing status also determines whether the company is required to comply with Section 404(b). Non-accelerated filer The term “non-accelerated filer” is not defined in ...
deadlines for filing of a company’s Form 10-K and Form 10-Q are determined by its filing status. The summary below outlines (1) all the conditions that must be met under SEC Rule 12b-2 to be defined as each class of filer, and (2) the related filing deadlines for each class of filer: Because the process of evaluating ICFR will vary from company
quarterly disclosure in periodic reports on Forms 10-Q and 10-K about an issuer’s adoption and termination of Rule 10b5-1 trading arrangements. Issuers other than listed closed -end funds and FPIs are required to comply with amendments beginning with the first Form 10-Q or Form 10-K that covers the first full fiscal quarter
Disclosure requirements. Item 10(e)(1)(i) requires certain disclosures when a registrant presents non-GAAP financial measures in SEC filings. The instructions to Item 2.02 of Form 8-K say the requirements also apply to disclosures (furnished or filed) under that item. The following disclosures are required:
and related pro formas, the periods the financial statements must cover, and the form and content of the pro formas. 2 This edition reflects the final rules in SEC Release 33-10786, Amendments to Financial Disclosures about