Disclosure Requirements for SEC Form 8-K (Course Id 2012)

Chapter 1 - Disclosure Requirements for SEC Form 8-K

Course Learning Objectives

Course Overview

Introduction

Purpose of the SEC Form 8-K

Filing Deadline for SEC Form 8-K

Evolution of the SEC Form 8-K

Accessing the Form 8-K

Review Questions

Form 8-K Filing Events

Section 1 - Registrant’s Business and Operations

Item 1.01 – Entry into a Material Definitive Agreement

Item 1.02 – Termination of a Material Definitive Agreement

Item 1.03 – Bankruptcy or Receivership

Item 1.04 – Mine Safety – Reporting of Shutdowns and Patterns of Violations

Section 2 – Financial Information

Item 2.01 – Completion of Acquisition or Disposition of Assets

Item 2.02 – Results of Operations and Financial Condition

Review Questions

Item 2.03 – Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant

Item 2.04 – Triggering Events That Accelerate or Increase a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement

Item 2.05 – Costs Associated with Exit or Disposal Activities

Item 2.06 – Material Impairments

Section 3 – Securities and Trading Markets

Item 3.01 – Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing

Item 3.02 – Unregistered Sales of Equity Securities

Item 3.03 – Material Modification to Rights of Security Holders

Section 4 – Matters Related to Accountants and Financial Statements

Item 4.01 – Changes in Registrant’s Certifying Accountant

Section 5 – Corporate Governance and Management

Item 5.01 – Changes in Control of Registrant

Review Questions

Item 5.02 – Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers

Item 5.03 – Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year

Item 5.05 – Amendments to the Registrant’s Code of Ethics, or Waiver of a Provision of the Code of Ethics

Section 6 – Asset-Backed Securities

Section 7 – Regulation FD

Item 7.01 – Regulation FD Disclosure

Section 8 – Other Events

Item 8.01 – Other Events

Section 9 – Financial Statements and Exhibits

Item 9.01 – Financial Statements and Exhibits

Conclusion

Review Questions

Glossary