An 8-K Report is filed to announce significant events that shareholders should be aware of, ensuring transparency and informed decision-making in the financial markets.
An in-depth overview of the statutory minimum share capital requirement for public companies in the UK, its historical context, importance, and application.
The Certificate to Commence Business is a crucial document issued by the Registrar of Companies, enabling a public company to legally begin its business operations and exercise its borrowing powers.
A comprehensive examination of Comparable Company Analysis (Comps), a method used to compare company metrics with those of similar publicly traded companies.
The Financial Reporting Review Panel (FRRP) is an operating body of the UK Financial Reporting Council that investigates and addresses departures from accounting requirements of the Companies Acts. It oversees the financial reports of public and large private companies, holding the authority to take legal action when necessary.
A Follow-On Public Offering (FPO) is the issuance of additional shares by a public company after its initial public offering (IPO) to raise more capital or allow existing shareholders to sell their shares.
Detailed annual report filed with the SEC by publicly traded companies, containing audited financial statements and comprehensive details.
Understanding the differences between Form 10-K and Form S-1, essential SEC filings for public companies and IPOs.
FORM 10-Q: A comprehensive overview of the quarterly financial report required by publicly traded companies in the USA.
Full IFRS refers to the complete set of International Financial Reporting Standards, which are mandatory for large, publicly listed companies to ensure uniformity, transparency, and comparability in their financial statements.
An in-depth exploration of listed securities, detailing their definition, types, historical context, and their role in financial markets.
A comprehensive overview of the Main Market, the premier market for trading equities on the London Stock Exchange, its requirements, structure, and significance.
Comprehensive guide on new issues in finance, their importance, methods, types, and impact on companies and investors.
An in-depth look at the Public Company Accounting Oversight Board (PCAOB), its history, purpose, structure, and significance in the financial regulatory environment.
The sale of shares by a company to a selected group of individuals or institutions, often used for raising additional capital.
The PCAOB is a federal body that oversees the audits of public companies, aiming to protect investor interests and promote informative, accurate, and independent audit reports.
A comprehensive look at Public Limited Companies, their historical context, types, key events, importance, and applicability.
Public Offerings refer to the process of offering securities of a company or other entity to the general public. This typically requires adherence to rigorous regulatory frameworks and is often aimed at raising capital.
A detailed examination of the Register of Interests in Shares, its historical context, significance, and applicable rules for public companies.
Regulation FD, or Fair Disclosure, is a rule enacted by the U.S. Securities and Exchange Commission to curb selective disclosure by public companies.
Regulation S-K is an SEC regulation that sets forth reporting requirements for various filings used by publicly traded companies, ensuring transparency and consistency in financial and non-financial disclosures.
A comprehensive guide on reverse takeovers (RTOs), where a smaller or private company takes over a larger or public company. Explore historical contexts, key events, detailed explanations, models, importance, applicability, examples, considerations, and related terms.
Detailed Overview of SEC Filings, Including Historical Context, Types, Key Events, and Importance in Finance and Investment.
An in-depth look at SEDAR, the Canadian system for electronic filings by public companies, including its history, usage, and importance.
Detailed exploration of widely-held companies, including historical context, types, key events, definitions, mathematical models, importance, examples, related terms, FAQs, and more.
A detailed overview of the financial performance of a publicly traded company, including audited financial statements, company operations, market information, and management’s discussion and analysis.
Form 10-Q is a quarterly financial report submitted by public companies to the U.S. Securities and Exchange Commission (SEC), providing a comprehensive overview of their financial performance.
Going Public: The process by which a private company first offers its shares to the public, transitioning to public ownership and compliance with regulatory requirements.
An in-depth look at the Investor Relations Department in major public companies, its responsibilities, duties, and importance within the organization.
Understanding what a publicly traded corporation is, its characteristics, benefits, drawbacks, historical context, and related terms.
An overview of the accounting service providing limited assurance to stakeholders based on inquiry and analytical review, as defined by professional standards.
A comprehensive guide to understanding activist investors, their roles in corporate governance, and the most influential figures shaping their impact.
An in-depth look at flotation costs, including their definition, the formulas for calculating them, and real-world examples. Discover how these costs impact a publicly-traded company when issuing new securities.
An in-depth look at the process of going public, how it works, and its implications for companies and investors.
An in-depth look at International Financial Reporting Standards (IFRS), a set of accounting rules used by public companies in 166 jurisdictions. Learn about the importance, framework, and global applicability of IFRS.
An in-depth exploration of Normal-Course Issuer Bids (NCIBs), their definition, the processes involved, and the benefits to companies and shareholders.
In-depth examination of Quarterly Earnings Reports, which public companies file every three months to disclose their most recent financial performance.
A Reverse Takeover (RTO) is a process whereby private companies can become publicly-traded companies without going through an initial public offering (IPO). Learn how it works, its benefits, and key considerations.
A detailed guide to understanding, filing, and amending SEC Form S-1, used for initial registration for companies intending to list shares on a national exchange.
