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Accounting & Reporting

Form 10-K

Also called: 10-K, annual report, 10K filing

The 10-K is the comprehensive annual report US public companies file with the SEC — audited statements, business description, risk factors, MD&A and legal proceedings. Unlike the glossy annual report sent to shareholders, it's a legal document with liability attached to every statement. The risk factors section and the notes are where the substance is, and both are freely available on EDGAR.

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