From the course: Accounting Foundations: Internal Controls
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Common SEC filings: Registration statement, 10-K, and 10-Q
From the course: Accounting Foundations: Internal Controls
Common SEC filings: Registration statement, 10-K, and 10-Q
- The SEC requires public companies to make regular informational filings to ensure that investors have access to reliable and timely information on which to base their investment decision. These filings are publicly posted in the EDGAR section of the SEC's website. EDGAR stands for electronic data gathering, analysis, and retrieval. Of the many reports requires by the SEC the following have the most direct impact on financial reporting. First, a registration statement. The SEC examines these registration statements for completeness and adequacy before permitting companies to sell securities through Securities Exchanges. Among other things, the registration statement includes audited financial statements detailing how the company has performed during the three years prior to going public. Interestingly, the company was a private company during those three pre-public years, but if you want to go public the SEC requires…
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