Brainscape's Knowledge GenomeTM

Browse over 1 million classes created by top students, professors, publishers, and experts.


See full index

FAR > SEC Reporting Requirements > Flashcards

SEC Reporting Requirements Flashcards

1
Q

How often must a Form 10-K be filed?

A

Annually

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
2
Q

What types of companies must file a Form 10-K?

A

US registered companies(issuers)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
3
Q

What is the filing deadline for large accelerated filers for Form 10-K?

A

60 days after the end of the fiscal year

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
4
Q

What is the filing deadline for accelerated filers for the Form 10-K?

A

75 days after the end of the fiscal year

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
5
Q

What is the filing deadline for all other registrants for Form 10-K?

A

90 days after the end of the fiscal year

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
6
Q

How often must a Form 10-Q be filed?

A

Quarterly

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
7
Q

What types of companies must file a Form 10-Q?

A

US registered companies(issuers)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
8
Q

What is the filing deadline for large accelerated filers for Form 10-Q?

A

40 days

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
9
Q

What is the filing deadline for accelerated filers for the Form 10-Q?

A

40 days

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
10
Q

What is the filing deadline for all other registrants for Form 10-Q?

A

45 days

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
11
Q

What type of financial statements are included in the Form 10-Q?

A

Unaudited

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
12
Q

What type of report is a Form 11-K?

A

Annual report of a company’s employee benefit plan

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
13
Q

How often are Form 20-F and 40-F filed?

A

Annually

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
14
Q

What types of companies must file a Form 20-F and 40-F?

A

Foreign private issuers

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
15
Q

How often is Form 6-K filed?

A

Semi-annually

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
16
Q

What is the Form 8-K filed to?

A

Report major corporate events

17
Q

What are the requirements of Regulation S-X for Interim finnancial statements?

A

Review requirement, Statements and Periods Presented, Adjustments for fair presentation, condensed financial statements, and disclosures

18
Q

What statements are included in interim financial statements?

A

Balance sheets, income statements, and statement of cash flows

19
Q

What are the requirements of Regulation S-X for Annual Financial Statements?

A

Audit requirement, periods presented, and disclosure requirements

20
Q

How many balance sheets must be presented?

A

2 most recent fiscal years

21
Q

How many statements of income, changes in owners’ equity, and cash flows are required to be presented?

A

3 fiscal years preceding the date of the most recent audited balance sheet

22
Q

What is a tag?

A

Machine-readable code

23
Q

How many months are XBRL exhibits submitted to the SEC subject to?

A

24 months

24
Q

How many days grace period does a company get for a company’s initial interactive data exhibit?

A

30 days

FAR (52 decks)

Brainscape helps you reach your goals faster, through stronger study habits.
© 2024 Bold Learning Solutions. Terms and Conditions