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Re: CrazyC post# 898

Wednesday, 10/23/2019 10:33:26 AM

Wednesday, October 23, 2019 10:33:26 AM

Post# of 926
What Is an 8-K?
The SEC mandates filing an 8-K for delisting of stock, failure to meet listing standards, unregistered sales of securities, and material modifications to shareholder rights. An 8-K is required when a business changes accounting firms used for certification.

Understanding an 8-K
An 8-K is required to announce major events relevant to shareholders. Businesses have four business days to file an 8-K for most specified items.

One exception to this is Regulation Fair Disclosure (Reg FD) (Reg FD) requirements in Section 9 in the Investor Bulletin reporting requirements. Reg FD requirements may be due earlier than four business days. An organization must determine if the information is material and submit the report to the SEC. The SEC makes the reports available through the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) platform.

The SEC outlines the various situations that require the usage of Form 8-K. There are nine sections within the Investor Bulletin. Each of these sections may have anywhere from one to eight subsections. The most previous adjustment to Form 8-K disclosure rules occurred in 2004.

Examples of 8-K Disclosures
The SEC requires disclosure for numerous changes relating to a registrant's business and operations. This includes changes to a material definitive agreement or the bankruptcy of an entity.

Financial information disclosure requirements include the completion of an acquisition, changes in the financial condition of an entity, disposal activities, and material impairments. The SEC mandates filing an 8-K for delisting of stock, failure to meet listing standards, unregistered sales of securities, and material modifications to shareholder rights.

https://www.investopedia.com/terms/1/8-k.asp

https://sec.report/Document/0001161697-19-000451/
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