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Accounting & Reporting

Form 10-Q

Also called: 10-Q, quarterly report, interim report

The 10-Q is the quarterly filing US public companies make, with condensed and unaudited financial statements. Unaudited is the operative word: quarterly numbers get reviewed rather than audited, which is why year-end adjustments sometimes reverse things the quarters implied. Comparing four quarters against the audited annual figures is a simple and effective earnings-quality check.

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