Financial Accounting I

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10-Qs

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Financial Accounting I

Definition

10-Qs are quarterly reports that publicly traded companies must file with the SEC. They provide a comprehensive overview of the company's financial performance and condition over the quarter.

5 Must Know Facts For Your Next Test

  1. 10-Qs include unaudited financial statements for the quarter.
  2. They must be filed within 40 days of the end of each fiscal quarter.
  3. 10-Qs offer detailed information on a company’s earnings, sales, and expenses, as well as management's discussion and analysis (MD&A).
  4. Unlike annual reports (10-K), 10-Qs do not usually include extensive notes to the financial statements.
  5. The SEC requires three 10-Q filings per year, with the fourth quarter covered by the annual report (10-K).

Review Questions

  • What is included in a company's 10-Q filing?
  • How often must companies file a 10-Q with the SEC?
  • What distinguishes a 10-Q from a company's annual report?
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