Accounting Flashcards
1
Q
Parts of a 10-K
A
Part I: the business
Part II: the data
Part III: directors, executives, and accountants
2
Q
Items in 10-K Part I
A
1. Business 1A. Risk factors 1B. Unresolved staff comments 2. Properties 3. Legal proceedings 4. Mine safety disclosures 5. Market for registrant's common equity, related stockholder matters, and issuer purchases of equity securities
3
Q
Items in Part II of 10-K
A
- Selected financial data
- Management’s discussion and analysis of financial condition and results of operations
7A. Quantitative & Qualitative disclosures about market risk - Financial statements and supplementary data
- Changes in and disagreements with accountants on accounting and financial disclosure
9A. Controls and Procedures
9B. Other information
4
Q
Items in Part III of 10-K
A
- Directors, Executive Officers and Corporate Governance
- Executive compensation
- Security Ownership of Certain Benefical Owners and Management and Related Stockholder Matters
- Certain relationships and related transactions, and director independence
- Principal Accounting Fees and Services
5
Q
10-K Item 6
A
- Selected financial data
6
Q
10-K Item 7
A
- Management’s discussion and analysis of financial condition and results of operations
7
Q
10-K Item 7A
A
7A. Quantitative & Qualitative disclosures about market risk
8
Q
10-K Item 8
A
- Financial statements and supplementary data
9
Q
Items in Part IV of 10-K
A
- Exhibits, Financial Statements Schedules
10
Q
10-K Item 9
A
- Changes in and disagreements with accountants on accounting and financial disclosure
11
Q
10-K Item 9A
A
9A. Controls and Procedures
12
Q
10-K Item 9B
A
9B. Other information
13
Q
10-K Part 1
A
1. Business 1A. Risk factors 1B. Unresolved staff comments 2. Properties 3. Legal proceedings 4. Mine safety disclosures 5. Market for registrant's common equity, related stockholder matters, and issuer purchases of equity securities
14
Q
10-K Item 1A
A
1A. Risk factors
15
Q
10-K Item 1B
A
1B. Unresolved staff comments
