This item requires disclosure if the company believes that previously issued financial statements should not be relied upon because of…
Companies must disclose if they dismiss their independent auditor, if the auditor resigns or declines to stand for re-appointment, and…
Under this item, companies must disclose material changes to instruments that define the rights of shareholders (such as a company’s…
Private sales of securities exceeding 1 percent of a company’s outstanding shares of that class (or 5 percent for smaller…
If a stock exchange notifies a company that it no longer satisfies the requirements for continued listing, this must be…
A company must disclose certain material write downs (also called impairments) in an 8-K. (If the company determines the impairment…
This item requires disclosure of restructuring plans under which the company will incur material charges. For example, the 8-K may…
Defaults on loans or other events that trigger the acceleration or increase of a financial obligation must be disclosed in…
The basic terms of material financial obligations that the company takes on must be reported. These financial obligations include any…
Many companies announce their quarterly and annual results simultaneously in a press release and an 8-K (which includes the press…