These include 1 the sarbanes oxley act of 2002 2 the

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These include: 1) the “Sarbanes-Oxley Act of 2002;” 2) the SEC has made some publicly traded
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FINANCIAL REPORTING companies officers certify the filing of financial statements accuracy to the SEC; and 3) a proposal to create a panel of overseers to regulate the industry of public accountants and would forbid a wide extent of consulting services. The fifth, description was supplied on differences between the annual report and 10-K, along with what is contained in these reports. The sixth, a description of the differences between the 10-K and 10-Q forms were explained and that the differences are because the 10-Q provides more timely information, unaudited, and reports that are not as detailed. The seventh and final, portion discussed two disclosures, risks (i.e. guerrilla, terrorists, and piracy) and credit information with an explanation.
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FINANCIAL REPORTING References Financial Reporting Model. (n.d.). Retrieved from ACCT410/u5/hub1/16995.pdf Form 10-K. (2012). Retrieved from 000031147112000008/form10k.htm Form 10-Q. (2012). Retrieved from 000031147112000013/form10q.htm Krusch, E., & Morton, J. (2010). 10K hot topics: Guerillas, pirates, and terrorists - oh my! Retrieved from - 4afb-b974-ac05ed33f4ca&cid=&src=&sp= Manuel, D. (2008). Knowing the difference between a 10-K, 10-Q and an 8-K . Retrieved from - and-an-8-k/ Morton, J. (2010). 10K disclosures: Credit rating rollercoaster . Retrieved from . westlawbusiness.com/Article.aspx?id=67102e74-15e9-4b78-a210-1b5999d39894&cid= &src=&sp= News Library. (2012). Retrieved from LibraryView.asp? ResLibraryID=52014&BzID=1671&Nav=0&LangID=1&s=0&Category=1249 Overview. (2012). Retrieved from ? BzID=1671&to=cp&Nav=0&LangID=1&s=0&ID=8830
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FINANCIAL REPORTING References, cont. Prabhat. (2011). Difference between annual report and 10k . Retrieved from - annual-report-and-10k/ Q&A: Financial Reporting Model. (n.d.). Retrieved from . careeredonline.com/Content.aspx?sun=7695 Yuille, B. (2008). SEC Filings: Forms you need to know . Retrieved from - forms.asp#axzz1vuBel56W
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  • Spring '12
  • James
  • Balance Sheet, U.S. Securities and Exchange Commission, Form 10-K

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