A comprehensive report of a company's performance that must be submitted quarterly by all public companies to the Securities and Exchange Commission In the 10-Q, firms are required to disclose relevant information regarding their financial position. There is no filing after the fourth quarter, because that is when the 10-K is filed.
Parts:
The first part contains condensed financial statements; management discussion and analysis on the financial condition of the entity; disclosures regarding market risk; and internal controls.
The second part contains legal proceedings; unregistered sales of equity securities; the use of proceeds from the sale of unregistered sales of equity; and defaults upon senior securities.
An 8-K is a report of unscheduled material events or corporate changes at a company that could be of importance to the shareholders or the Securities and Exchange Commission (SEC). Also known as a Form 8-K, the report notifies the public of events reported including acquisition, bankruptcy, resignation of directors or a change in the fiscal year.