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Form 8-K shall be used for current reports under Section 13 or 15(d) of the Securities Exchange Act of 1934, filed pursuant to Rule 13a-11 or Rule 15d-11 and for reports of nonpublic information required to be disclosed by Regulation FD (17 CFR 243.100 and 243.101).
Form 8-K is the “current report” companies must file with the SEC to announce major events that shareholders should know about. The instructions for Form 8-K describe the types of events that trigger a public company's obligation to file a current report, including any of the following :
15 lis 2023 · This Guide describes Form 8-K primarily from the perspective of a U.S. operating company that has a class of securities registered pursuant to Section 12 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and is not a shell company, a foreign private issuer, an asset-backed
If a company acquires or disposes of a significant amount of assets, the company must file an 8-K to describe the terms of the transaction. Examples include buying or merging with another company, or selling a business unit.
SEC Reporting Rules for Forms 10-K, 10-Q, 8-K and SD. This publication is an excellent reference source for legal and accounting professionals and corporate executives. In this publication, we present the rules in a “user-friendly” format by presenting the portions of Regulation S-K that are
15 lis 2023 · The first section of this guide reviews filing mechanics, including filing deadlines, cover page check boxes, exhibit requirements and other specific technical and related matters. The second section discusses each reportable event and provides practical tips for complying with the Form 8-K requirements and implementing effective controls and ...
Form 8-K is sometimes referred to as a “current report” to distinguish it from annual and quarterly reports, which are commonly referred to as “periodic reports.”. The text of Form 8-K is available on the SEC’s website (https://www.sec.gov/files/form8-k.pdf).
