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Visit the PLI Brand Store here: amazon.com/pli. As the laws change, so do our publications.  Register to receive updates to this publication at PLI.edu/myupdates.

Master the 10-K and 10-Q, Fourth Edition is the second publication from PLI’s SEC Compliance and Disclosure Series, along with Master the 8-K and Master the Proxy Statement. It provides step-by-step instructions and detailed analysis of Form 10-K and Form 10-Q, highlighting areas in which your company can implement or refine its disclosure controls and procedures in order to ensure accurate and timely filings. Coverage includes:



    • Filing procedures, deadlines, and extensions, and the impact of late filings

    • Signature and certification requirements

    • The “furnished” versus “filed” distinction

    • Technical aspects of incorporation by reference

    • Special rules for asset-backed issuers

    • Exhibit requirements


    This one-stop resource is enhanced with compliance practice pointers and more than a dozen appendices containing related forms, checklists, regulations, and SEC guidance.



    Master the 10-K and 10-Q also provides up-to-the-minute guidance on the SEC’s 2023 rule (and proposed rule) changes and updated guidance, such as:




      • New quarterly disclosures in both the Form 10-Q and Form 10-K regarding the adoption, modification, and termination, of Rule 10b5-1 trading arrangements and “non-Rule 10b5-1 trading arrangements” by directors, officers, and companies;

      • “Clawback” disclosures—new check boxes on the Form 10-K cover, disclosures regarding recovery of excess incentive compensation, and a new requirement to file the company’s clawback policy as an exhibit to the 10-K;

      • Cybersecurity disclosures (including the addition of Item 1C to Form 10-K);

      • Disclosures about “close in time” option grant practices;

      • Insider trading plans (applicable after 2024)—a new requirement for companies to file their insider trading policies as an exhibit to the Form 10-K (and, if they do not have such a policy, to explain why they do not); and

      • Pending proposal to require disclosures relative to climate change in Forms 10-K and 10-Q.


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