Business, Legal & Accounting Glossary
Form 10-K is an audited annual regulatory filing containing financial statements and management discussion of factors that may impact financial performance. Every company with publicly traded stock or debt must file Form 10-K at the end of each fiscal year. For each of the first three fiscal quarters, form 10-K is replaced by the similar, but unaudited, quarterly form 10-Q. Form 10-K and form 10-Q are public records submitted to the SEC as mandated by the Securities Exchange Act of 1934. Form 10-K is available online through EDGAR, the SEC’s repository of public regulatory filings. Form 10-K is often confused with the annual report. That glossy publication does share the same financial statements with form 10-K, but the latter typically has a much more detailed discussion of risks. Listed companies that miss the exchange’s deadline to form 10-K can be delisted.
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This glossary post was last updated: 9th February, 2020 | 5 Views.