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After a significant event like bankruptcy or departure of a CEO, a public company generally must file a Current Report on Form 8-K within four business days to provide an update to previously filed quarterly reports on Form 10-Q and/or Annual Reports on Form 10-K. Form 8-K is required to be filed by public companies with the SEC pursuant to the ...
8-A12B/A Registration of a class of securities on a national securities exchange (Amendment) 8-A12G Notification that a class of securities of successor issuer is deemed to be registered 8-A12G/A Notification that a class of securities of successor issuer is deemed to be registered (Amendment) 8-K Events or Changes Between Quarterly Reports 8-K/A
Regulation S-K is a prescribed regulation under the US Securities Act of 1933 that lays out reporting requirements for various SEC filings used by public companies. Companies are also often called issuers (issuing or contemplating issuing shares), filers (entities that must file reports with the SEC) or registrants (entities that must register (usually shares) with the SEC).
IRS delays 1099-K rules for ticket sales, announces new $5,000 threshold for 2024. Gannett. Susan Tompor, Detroit Free Press. November 21, 2023 at 1:00 PM.
401(k) withdrawals: Rules you should know before cashing out — and how to avoid penalties (Ariel Skelley via Getty Images) Your retirement account is a reflection of your hard work over the years.
Form 8-K covers special material events that occur between 10-K and 10-Q filings. A substantial number of firms filed their 10-K as a Form 10-K405 during the late 1990s and early 2000s (decade). A 10-K405 is a 10-K where the Regulation S-K Item 405 box on the cover page is checked. Due to confusion in its application, the 10-K405 was eliminated ...
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Regulation S-X and the Financial Reporting Releases (Staff Accounting Bulletins) set forth the form and content of and requirements for financial statements required to be filed as a part of (a) registration statements under the Securities Act of 1933 and (b) registration statements under section 12, [2] annual or other reports under sections 13 [3] and 15(d) [4] and proxy and information ...