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The FASB is a private standard-setting body that establishes and improves Generally Accepted Accounting Principles (GAAP) in the U.S. The SEC designated the FASB as the organization responsible for setting accounting standards for public companies in the U.S. in 1973.
SEC filing is a document submitted to the U.S. Securities and Exchange Commission by public companies, insiders, and broker-dealers. Learn about the common filing types, such as 10-K and 10-Q, and how to access them online through EDGAR or Dataverse.
A financial statement is a formal record of the financial activities and position of a business, person, or other entity. It typically includes four basic statements: balance sheet, income statement, cash-flow statement, and statement of equity.
A balance sheet is a financial statement that shows the assets, liabilities and equity of an individual or organization as of a specific date. Learn about the types, formats, categories and examples of balance sheets for different entities and purposes.
A UCC-1 financing statement is a legal form that a creditor files to perfect a security interest in the personal property of a debtor. Learn about the purpose, content, filing, and duration of a UCC-1 financing statement in the United States.
Form 10-K is a comprehensive summary of a company's financial performance and other information required by the U.S. Securities and Exchange Commission (SEC). It includes company history, organizational structure, executive compensation, equity, subsidiaries, and audited financial statements, among other items.
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