Accounting I

• Form 10-K


  Detailed annual report filed with the SEC by U.S. public companies
• Form 10-Q


  Quarterly report filed with the SEC by U.S. public companies
• Annual Report to Shareholders


  Document sent to shareholders discussing company performance
• SEC


  U.S. Securities and Exchange Commission overseeing company filings
• Materially False Statements


  Prohibited misleading information in company reports
• 10-K Certification


  CFO and CEO verify the accuracy of the annual report
• SEC Disclosure Requirements


  Topics and presentation guidelines for company reports
• EDGAR


  SEC's website for public access to company filings
• Item 1 - Business

  Description of company operations, products, and markets
• Item 1A - Risk Factors

  Listing significant risks without addressing mitigation
• Item 1B - Unresolved Staff Comments


  Explanation of outstanding SEC comments on reports
• Item 2 - Properties

  Details on significant physical assets owned by the company
• Item 3 - Legal Proceedings


  Information on major lawsuits or legal actions
• Item 4 - Mine Safety Disclosures


  Disclosure of mine safety violations if applicable
• Item 5 - Market for Common Equity


  Data on company's equity securities, holders, and dividends
• Item 6


  Reserved section for future SEC rulemaking
• Item 7 - MD&A


  Management's analysis of financial results and operations
• MD&A


  Management Discussion and Analysis of company risks and performance
• GAAP


  Generally Accepted Accounting Principles for financial reporting
• 10-K


  Annual report filed with the SEC including audited financial statements
• Audit Report


  Key part of the 10-K expressing opinion on financial statements
• Non-GAAP


  Financial measures not conforming to GAAP, must be explained
• Sections 302 and 906 Certifications

  CEO and CFO certification of 10-K accuracy and completeness
• Proxy Statement


  Document disclosing accountant fees, provided to shareholders
• Item 7A


  Requires disclosure of company's exposure to market risk
• Item 8


  Requires audited financial statements in the 10-K
• Item 9


  Covers changes in accountants, controls, and procedures
• Item 10


  Discloses information on directors, officers, and governance
• Item 11


  Details executive compensation policies and amounts
• Item 12


  Reveals ownership of shares by directors and officers
• Item 13


  Discloses relationships, transactions, and director independence
• Item 14


  Requires disclosure of accountant fees and services
• Item 15


  Lists financial statements and exhibits in the Form 10-K