The Securities and Exchange Commission document that governs the reporting of all business,analytical,and supplementary disclosures in reports required to be filed with the SEC is
A) Form 10-K.
B) Financial Reporting Releases.
C) Regulation S-K.
D) Regulation S-X.

Question

Quizplus · Accepted Answer

Regulation S-K sets out the reporting requirements for business, analytical, and supplementary disclosures in reports filed with the SEC. Form 10-K is a specific type of report that must be filed annually, while Financial Reporting Releases provide guidance on accounting issues, and Regulation S-X governs the format and content of financial statements.

The Securities and Exchange Commission Document That Governs the Reporting