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FAR > F2M5 > Flashcards

F2M5 Flashcards

1
Q

Securities Offering Registration Statements

A

when a company submits new securities

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2
Q

Form 10k

A

Annual report
Audited
Summary of financial information
MD&A

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3
Q

Filing Deadlines Form 10k

A

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

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4
Q

Large Accelerated

A

700 million or more

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5
Q

Accelerated

A

75 million or more

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6
Q

What is not required using XBRL

A

MD&A

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7
Q

Form 10-Q

A

Quarterly
Not audited
Summary of financial information
MD&A

needs balance sheet from last annual period

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8
Q

Filing Deadlines 10Q

A

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

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9
Q

Form 11-k

A

Employee benefit plans

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10
Q

Form 20F

A

Non-US report
GAAP or IFRS
Audited

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11
Q

Form 40F

A

Canadian
GAAP or IFRS
Audited

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12
Q

Form 6-k

A

Semiannual
Foreign Private
Unaudited

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13
Q

Form 8k

A

Major events

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14
Q

Forms 3, 4, 5

A

10% owners

directors, officers, or beneficial owners

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15
Q

Regulation S-xX

A

sets requirements for interim statements

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16
Q

Interim financial statements must be ___ from an independent public accountant

17
Q

What statements should interim financial statements include

A

balance sheet

income statement

statement of cash flows

18
Q

Adjustment for fiar presentation of interim statements

A

must be stated fairly

19
Q

Are condensed interim financial statements ok?

20
Q

what disclosures can interim financial statements omit

A

summary of significant accounting policies

details of accounts that have not been significantly changed

21
Q

annual statements with the financial statements must be

22
Q

What is presented in annual financial statements

A

1 CF
2 BS
3 IS

23
Q

XBRL

A

eXtensible Business Reporting Language

Tags details of data

24
Q

SEC Interactive Data Rule

A

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

25
Q

Data Tag Level 1

A

complete single block

26
Q

Data Tag level 2

A

significant accounting policy single block

27
Q

Data Tag level 3

A

each is separate

28
Q

Data Tag Level 4

A

each amount is separate

29
Q

30 day grace period

A

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

30
Q

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

A

posted on the company website

FAR (41 decks)

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