Page 22 - FINAL CFA SLIDES DECEMBER 2018 DAY 7
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Session Unit 6:
23. Financial Reporting Standards
Form 8-K. To disclose material events including significant asset acquisitions and
disposals, changes in management or corporate governance, or matters related to its
accountants, its financial statements, or the markets in which its securities trade.
Form 144. A company can issue securities to certain qualified buyers without
registering the securities with the SEC but must notify the SEC that it intends to do so.
Forms 3, 4, and 5 to track insider training: involve the beneficial ownership of
securities by a company’s officers and directors. Analysts can use these filings to learn
about purchases and sales of company securities by corporate insiders.
