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Terms |
Definitions |
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10-K |
Annual report for the ending fiscal year describing the financial position and operating results of the company, including financial statements. |
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10-Q |
Quarterly financial report issued by public corporations to the Securities and Exchange Commission (SEC). |
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8-K |
Special report issued to the SEC to describe material-specific event, such as a change in auditor. |
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Accounting Fraud |
Intentional misstatements of financial information for personal gain. |
|
Accounting Standards |
Financial accounting rules and procedures issued by authorized bodies such as the Financial Accounting Standards Board (FASB). |
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Adverse Selection |
Poor market decisions make because one party does not have ... |
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