 | This article includes a list of general references, but it lacks sufficient corresponding inline citations. (September 2011) |
Regulation S-K is a prescribed regulation under the US Securities Act of 1933 that lays out reporting requirements for various SEC filings used by public companies. Companies are also often called issuers (issuing or contemplating issuing shares), filers (entities that must file reports with the SEC) or registrants (entities that must register (usually shares) with the SEC).
Regulation S-K is generally focused on qualitative descriptions while the related Regulation S-X focuses on financial statements.[1]
- ^ "Financial Statement Requirements in US Securities Offerings: What You Need to Know". Latham & Watkins. Archived from the original on 2020-02-29. Retrieved 2020-02-28.