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  2. Regulation S-X - Wikipedia

    en.wikipedia.org/wiki/Regulation_S-X

    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 ...

  3. SEC filing - Wikipedia

    en.wikipedia.org/wiki/SEC_filing

    The SEC filing is a financial statement or other formal document submitted to the U.S. Securities and Exchange Commission (SEC). Public companies , certain insiders, and broker-dealers are required to make regular SEC filings.

  4. Regulation S-K - Wikipedia

    en.wikipedia.org/wiki/Regulation_S-K

    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).

  5. Form 10-12B - Wikipedia

    en.wikipedia.org/wiki/Form_10-12B

    Information Statement - This section contains all the information investors need to know. Occasionally, portions of this section will be left blank and amended (with 10-12B/A filings) at a later time. Financial Information - This section contains all the financial information, including pro-forma statements.

  6. Sarbanes–Oxley Act - Wikipedia

    en.wikipedia.org/wiki/Sarbanes–Oxley_Act

    The Sarbanes–Oxley Act of 2002 is a United States federal law that mandates certain practices in financial record keeping and reporting for corporations.The act, Pub. L. Tooltip Public Law (United States) 107–204 (text), 116 Stat. 745, enacted July 30, 2002, also known as the "Public Company Accounting Reform and Investor Protection Act" (in the Senate) and "Corporate and Auditing ...

  7. Form 10-K - Wikipedia

    en.wikipedia.org/wiki/Form_10-K

    A Form 10-K is an annual report required by the U.S. Securities and Exchange Commission (SEC), that gives a comprehensive summary of a company's financial performance. . Although similarly named, the annual report on Form 10-K is distinct from the often glossy "annual report to shareholders," which a company must send to its shareholders when it holds an annual meeting to elect directors ...

  8. Pro forma - Wikipedia

    en.wikipedia.org/wiki/Pro_forma

    The term pro forma (Latin for "as a matter of form" or "for the sake of form") is most often used to describe a practice or document that is provided as a courtesy or satisfies minimum requirements, conforms to a norm or doctrine, tends to be performed perfunctorily or is considered a formality.

  9. Form 8-K - Wikipedia

    en.wikipedia.org/wiki/Form_8-K

    Form 8-K is a very broad form used to notify investors in United States public companies of specified events that may be important to shareholders or the United States Securities and Exchange Commission. This is one of the most common types of forms filed with the SEC.

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