FAR 2 M5 SEC Reporting Flashcards
1
Q
How to record trade Note due within one year
A
record at face amount
2
Q
How to record trade Note due more than one year
A
record at Present value using the market interest rate
3
Q
large accelerated filer - mkt value 700m +
A
10K annual filing = 60 days
10Q quarter filing = 40 days
4
Q
accelerated filer - mkt value 75 - 700M and with annual revenue of 100M +
A
10K annual = 75 days
10Q quarter = 40 days
5
Q
non accelerayed filer - mkt below 700M but with annual revenue of less than 100M; or mkt value below 75M
A
10K annual = 90 days
10Q quarter = 45 days
