This preview shows pages 1–2. Sign up to view the full content.
This preview has intentionally blurred sections. Sign up to view the full version.View Full Document
Unformatted text preview: Information must be reliable Materiality The Disclosure Process SEC regulation FD (fair disclosure) requires that companies provide all investors with equal access to all important company news. A. Press Releases B. Annual Reports Public vs. private companies C. Quarterly Reports D. SEC Form 10-K Annual Report Form 10-Q Quarterly Report Form 8-K Current Report Several Remaining Financial Statement Items Classified Balance Sheet Assets Liabilities Stockholders Equity Income Statement Single-step Multiple-step...
View Full Document