Form 10-K

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    Blog post

    Molson Coors recalls bad batch of earnings figures

    2019-02-12T14:45:00Z

    After discovering a bad batch of accounting, Molson Coors Brewing Co. has restated financials back to 2016 to unravel improperly reported earnings.

  • Blog post

    SEC’s 10-K amendment clarifies use of summary statements

    2016-06-02T15:15:00Z

    The SEC has approved an interim final rule that clarifies how Form 10-K filers may provide a summary of business and financial information contained in the annual report. It implements a provision of the Fixing America’s Surface Transportation (FAST) Act. Joe Mont provides an in-depth look at the rule.

  • Blog post

    Largest companies more often miss filing deadlines, new report shows

    2016-05-26T13:30:00Z

    A recent report from Audit Analytics finds that large accelerated filers, or those with a public float greater than $700 million, are finding it difficult to get their annual reports filed on time. In 2010, says Tammy Whitehouse, only 10 large accelerated filers gave notice to the markets that their ...

  • Article

    Valeant’s financial restatement begs compliance questions

    2016-03-15T14:45:00Z

    Valeant Pharmaceuticals’ announced financial restatement raises questions about the drug company’s compliance program and its business model. But it might also serve as an early warning to all publicly listed U.S. companies about the increased room for misjudging the booking of sales once FASB rolls out its new revenue recognition ...

  • Article

    Comment Letter Conversations Get a Bit Easier

    2015-08-11T11:15:00Z

    Those awkward conversations you have with SEC staff when they comment on your periodic filings? They’re getting easier. The number of comment letter conversations has fallen 50 percent in the last five years, suggesting overall improvement in financial reporting. “Obviously internal controls have gotten better at companies, and that certainly ...

  • Article

    SEC Gives More Ideas on Less Disclosure

    2014-12-16T11:15:00Z

    Image: A small army of SEC officials attended the annual AICPA conference last week, offering all manner of advice to financial reporting executives struggling to comply with external reporting rules. One subject: how to achieve better disclosure with fewer words. “We are aware there are some registrants that seem to ...