None of the Google Books links work for me, though.
Item 10 — General Question A company must look to the definitions of "smaller reporting company" and "accelerated filer" to determine if it qualifies as a smaller reporting company and non-accelerated filer for each year.
As this example illustrates, a company can be both an accelerated filer and a smaller reporting company at the same time. Such a company may use the scaled disclosure rules for smaller reporting companies in its annual report on Form K, but the report is due 75 days after the end of its fiscal year and must include the Sarbanes-Oxley Section auditor attestation report described in Item b of Regulation S-K.
Will a company that does not qualify as a smaller reporting company for filings due in a particular year be able to qualify as a smaller reporting company if its public float or annual revenues later decrease?
Once a reporting company determines that it does not qualify as a smaller reporting company, it will remain unqualified unless when making a subsequent annual determination either: A company has a December 31 fiscal year end. It therefore does not qualify as a smaller reporting company.
Under the definition of "smaller reporting company" in Item 10 f of Regulation S-K, does the corporate parent of a majority-owned subsidiary have to satisfy the public float or revenue requirements of the definition in order for the majority-owned subsidiary to qualify as a smaller reporting company?
Yes, the definition of "smaller reporting company" excludes a majority-owned subsidiary if its corporate parent does not also meet the requirements of a smaller reporting company. Under the definition of "smaller reporting company" in Item 10 f of Regulation S-K, must the corporate parent of a majority-owned subsidiary be required to file reports under Section 13 a or Section 15 d of the Exchange Act in order for the majority-owned subsidiary to qualify as a smaller reporting company?
A registrant discloses a financial measure or information that is not in accordance with GAAP or calculated exclusively from amounts presented in accordance with GAAP. In some circumstances, this financial information may have been prepared in accordance with guidance published by a government, governmental authority or self-regulatory organization that is applicable to the registrant, although the information is not required disclosure by the government, governmental authority or self-regulatory organization.
Unless this information is required to be disclosed by a system of regulation that is applicable to the registrant, it is considered to be a "non-GAAP financial measure" under Regulation G and Item 10 of Regulation S-K.
Registrants that disclose such information must provide the disclosures required by Regulation G or Item 10 of Regulation S-K, if applicable, including the quantitative reconciliation from the non-GAAP financial measure to the most comparable measure calculated in accordance with GAAP.
This reconciliation should be in sufficient detail to allow a reader to understand the nature of the reconciling items.
Item — Description of Business Question Does Item require a discussion of the entry into a new segment after the close of the fiscal year for which the Form K is being prepared? Item — Description of Property None Section Item — Legal Proceedings Question Footnote 30 and the Cole letter clarify that, while there are many ways a Superfund "potential monetary sanction" may be triggered, including the stipulated penalty clause in a remedial agreement, the costs anticipated to be incurred under Superfund, pursuant to a remedial agreement entered into in the normal course of negotiation with the EPA, generally are not "sanctions" within Instruction 5 C to Item Does the reference in Instruction 5 to Item to an administrative or judicial proceeding arising under "local provisions" require disclosure of environmental actions brought by a foreign government?
The reference in Instruction 5 to an administrative or judicial proceeding arising under "local provisions" is sufficiently broad to require disclosure of environmental actions brought by a foreign government.
Should a proceeding against an officer of the registrant, which could require the registrant to indemnify the officer for damages, be considered a proceeding in which the officer has a material interest adverse to the registrant that should be disclosed pursuant to Instruction 4 to Item ?
The mere possibility that a registrant may be required to indemnify an officer for a material claim would not trigger disclosure pursuant to Instruction 4 to Item Under state corporation law, indemnification is potentially available to any officer in any suit or proceeding in which the officer is named by reason of the fact that the person is an officer of the registrant.
Whether or not an officer's material interest is "adverse" to the registrant depends on the facts and circumstances of each proceeding. Is the Item d disclosure required in Part II of Form K, given that Item 5 of Form K indicates that the registrant is required to furnish the information required under Itemor should the Item d disclosure be included or incorporated by reference in Part III of Form K given that Item 12 indicates that the registrant is required to furnish the information required under Item d?
An issuer may rely on General Instruction G. See American Bar Association Jan. Is restricted stock that has been granted subject to forfeiture pursuant to an equity compensation plan reportable in the Item d Equity Compensation Plan Information table?
Once issued, the shares of restricted stock that have been granted subject to forfeiture are neither "to be issued upon exercise of outstanding options, warrants and rights" column a nor "available for future issuance" column c.Successfully Executing and Managing a Contingent Workforce Strategy - E-Business Suite HRMS 1 Introduction Mastering the management of today’s traditional worker is no simple task.
The new overtime rules that we’ve been talking about here for the last month were finally released by the Department of Labor today. This is no longer speculation; these rules are now final and will go into effect on December The changes will require an additional million American workers to be paid overtime if they work more than 40 hours in a week.
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Study 89 Compensation MGMT Quiz 1 flashcards from Krista R. on StudyBlue. what type of pay system rewards employees for partially or completely attaining a predetermined work objective?
workers compensation. which of these issues is addressed by the Fair Labor Standards Act of timberdesignmag.com - Ebook download as PDF File .pdf), Text File .txt) or view presentation slides online.
When a person purchases goods or services, he may agree to pay for them in a number of ways. Often, people pay immediately upon purchase and receive the product or service right away.