Where is the adjusted EPS in the 10-Q form?
What must be included in the financial statements for Form 10-Q?
Form 10-Q contains financial statements, management discussion and analysis, disclosures, and internal controls for the previous quarter. Companies must file their 10-Qs 40 or 45 days after the end of their quarters, depending on the size of their public float.
What is a 10-Q filing?
Form 10-Q, (also known as a 10-Q or 10Q) is a quarterly report mandated by the United States federal Securities and Exchange Commission, to be filed by publicly traded corporations.
What is the difference between a Form 10 K and a Form 10-Q?
10K vs. 10Q: what’s the difference? 10K reports are annual and must include audited financial statements. 10Q reports are quarterly and include unaudited financial statements.
Does 10-q need to be audited?
Rules 8-03 and 10-01(d) of Regulation S-X require that a company’s interim financial statements contained within its Form 10-Q reports be reviewed by its independent auditors in accordance with the Statement on Auditing Standards (“SAS”) prior to the filing of its Form 10-Q with the SEC.
How do you read a 10-Q form?
Quote: Lay.
What information should be included in Form 10-Q quizlet?
Registration statements and periodic filings. What information needs to be included in Form 10-Q? 1) Income statements for the most recent quarter and for the year to date as well as for the comparative periods in the previous year.
What sections are included in the 10-K?
The 10-K includes five distinct sections:
- Business. …
- Risk factors. …
- Selected financial data. …
- Management’s discussion and analysis of financial condition and results of operations. …
- Financial statements and supplementary data.
What is form NT 10-Q?
SEC Form NT 10-Q is a Securities and Exchange Commission (SEC) filing required for companies that will not be able to submit their 10-Q filing (for quarterly financial results) by the SEC deadline or in a timely manner.
Which regulation contains the standard instructions for filing Forms 10-Q and 10-K with the Securities and Exchange Commission?
Rule as to Use of Form 10-K. (1) This Form shall be used for annual reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)) (the “Act”) for which no other form is prescribed.
Which part of Form 10-K provides information about financial condition results of operations and internal control?
The Form 10-Q includes items relating to “Financial Statements,” “Management’s Discussion and Analysis of Financial Condition and Results of Operations,” “Quantitative and Qualitative Disclosures About Market Risk,” “Controls and Procedures,” “Legal Proceedings” and “Risk Factors.” See the above discussion for a
What are the disclosure items required in Form 10-K?
NON-GAAP FINANCIAL MEASURES AND METRIC CONSIDERATIONS
| Form Item | Form 10-K Instructions | Disclosure Requirement |
|---|---|---|
| Item 1 | Business | S-K Item 101 |
| Item 1A | Risk factors | S-K Item 105 |
| Item 1B | Unresolved staff comments | Material unresolved SEC staff comment letters received more than 180 days before the fiscal year end |
| Part II | ||