SEC Reporting

Chapter 7The Current Report: Form 8-K

Learning objectives

• Identify the relationship of Form 8-K to other reporting requirements.
• Recall the Form 8-K instructions and the other requirements for information pertaining to acquiring a business.

Extensive example of Form 8-K can be located on the SEC’s website. An example of a Form 8-K filed by Facebook, Inc. can be found at:

www.sec.gov/Archives/edgar/data/1326801/000132680118000053/form8-kq22018earnings.htm

Notice to readers: Links are included throughout the text to direct participants to relevant websites. If these websites do not appear when typed into a web browser, copy the links into a search engine to be redirected to the proper web page.

Filing requirements — Who, when, where

A company that is required to file annual reports on Form 10-K is required to file current reports on Form 8-K if any specified reportable events take place. Form 8-K reports are due within four business days after occurrence of the event.

The Form 8-K items are organized as follows:

• 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
  • Item 2.03 Creation of a Direct Financial ...