Examlex
Each of the following questions names an item. Select the correct description of the item from this list. Indicate your selection by entering the letter of the description.
Descriptions
a. Provides preliminary information to investors about an upcoming issue.
b. Informs investors of an upcoming offering.
c. Required annual filing to the SEC.
d. Discloses unscheduled material events.
e. Includes amendments to the Securities Act, additional disclosure requirements, and other current issues regarding accounting and auditing principles and standards.
f. Results in a thorough examination by the SEC of a registration statement.
g. Issued by the staff of the SEC and contains differences that must be corrected in a registration statement before the securities may be offered or sale.
h. Quarterly report to SEC.
i. Includes new or revised administrative practices and interpretations used in reviewing financial statements.
j. Includes the results of actions taken against accountants or other participants because false or misleading statements were filed.
k. Includes Regulations S-X and S-K.
Accounting and Auditing Enforcement Releases
Quality
A characteristic or property that distinguishes an object, material, or service, determining its nature and significance.
Categorical Proposition
A statement that asserts or denies something about all members of a category.
Quantity
A characteristic that pertains to the amount or number of objects or units.
Quality
In logic, quality refers to the positive or negative nature of a categorical proposition, with affirmative propositions asserting something about the subject and negative propositions denying something.
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