When Must Form 8-K Be Filed with the SEC

question 34

Multiple Choice

When must Form 8-K be filed with the SEC?

• A) within forty-five days of the end of any quarter other than the fourth quarter of the fiscal year.
• B) within ninety days of the end of the fiscal year.
• C) within fifteen days of the occurrence of certain significant events.
• D) within sixty days of the end of the fiscal year.
• E) when a relatively small company intends to issue securities.

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Definitions:

Overhead Costs

Indirect costs incurred in the business process, such as rent, utilities, and administrative expenses, not directly attributable to specific products or services.

Complex

Consisting of many different and connected parts; not simple.

Plantwide Overhead Rate

A single, uniform overhead absorption rate used throughout a manufacturing plant or facility.

Allocation Base

A criterion or standard used to distribute costs among different cost objects, often used in the process of overhead allocation.