Document Type
Article
Publication Date
1973
Abstract
The Securities and Exchange Commission today adopted amendments to its registration and reporting forms to require more detailed and timely reporting, and timely review by independent accountants of extraordinary or material unusual charges and credits to income or material provisions for losses effected by registrants. Proposals to amend these forms, as well as Forms 7-Q and 10-Q, for these purposes were published for comment in Securities Act Release No. 5313 (Securities Exchange Act Release No. 9801) on October 2, 1972. Form 8-K is the form for reporting certain specified material events and transactions pursuant to Sections 13 and 15(d) of the Securities Exchange Act of 1934 (Exchange Act); Forms 10-K and 12-K are the forms for annual reports pursuant to those sections of the Exchange Act; Forms S-1, S-7, S-8, S-9, and S-11 are forms for registration of securities pursuant to the Securities Act of 1933; and Forms 10 and 12 are forms for registration of securities pursuant to the Exchange Act.
Relational Format
article
Series Title
Accounting Series Release No. 138;Securities Act of 1933 Release No. 5354;Securities Exchange Act of 1934 Release No. 9944
Recommended Citation
United States. Securities and Exchange Commission, "Notice of adoption of amendments to forms 8-K, 10-K, 12-K, S-1, S-7, S-8, S-9, S11, 10 and 12 Requiring increased disclosure of unusual charges and credits to income" (1973). Federal Publications. 206.
https://egrove.olemiss.edu/acct_fed/206