Annual Report Flashcards
In the United States, which regulatory body dictates the requirements on an Annual Report?
A The Financial Accounting Standards Board
B The Internal Revenue Service
C The Securities and Exchange Commission
D The Public Companies Accounting Oversight Board
C
In general, companies must file their Annual Report on Form 10-k within how many days of the fiscal year-end date?
A 50 days
B 60 days
C 75 days
D 90 days
D
How many parts are in a typical Annual Report on Form 10-k?
A 2 parts
B 3 parts
C 4 parts
D 5 parts
C
All of the following are included in Item 8, Financial Statements and Supplementary Data except:
A Report of the management team
B Notes to the financial statements
C Management discussion and analysis
D Report of the independent auditors
C
Which of the following statements regarding the Annual Report for Shareholders or Annual Review is most accurate?
A The Annual Review typically contain more information than on the Annual Report on Form 10-k
B The Annual Review follows the same formatting requirements as the Annual Report on Form 10-k
C The Annual Review is often a summary of information found on the Annual Report on Form 10-k
D The Annual Review includes exclusive information that is typically not found on the Annual Report on Form 10-k
C