What needs to be included as minimum disclosure?
1. A Form 10-K is an annual report required by the U.S. Securities and Exchange Commission (SEC), that gives a comprehensive summary of a company's financial performance.
2. Although similarly named, the annual report on Form 10-K is distinct from the often glossy "annual report to shareholders," which a company must send to its shareholders when it holds an annual meeting to elect directors (though some companies combine the annual report and the 10-K into one document).
3. The 10-K "includes" information such as company history, organizational structure, executive compensation, equity, subsidiaries, and "audited financial statements" *, among other information.
http://en.wikipedia.org/wiki/Form_10-K
4. Liabilities will be shown in the "audited financial statements" *. .
Where would liabilities be noted on a 10-k report?
What needs to be included as minimum disclosure?
