Definition of Form 10-Q
What is a form 10-Q? What is the definition of 10-Q? Why must companies file a 10-Q?
The 10-Q is a quarterly report (hence the use of the letter Q) that publicly traded companies are required to file.
According to the SEC, Form 10-Q includes:
-unaudited financial statements
-provides a continuing view of the company's financial position throughout the year
The 10-Q is not to be confused with the 10-K, which is an annual report that includes the company's audited financial statements.
Why are there not four 10-Qs filed by companies each year? Why only three?
The answer - information on the final quarter is contained in the annual report, making only three 10-Qs necessary.
The Form 10-Q must be filed within 30 days of the end of the quarter.
The Form 10-Q is filed with the SEC (US Securities and Exchange Commission).
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