Statements (57)
Predicate | Object |
---|---|
gptkbp:instance_of |
gptkb:regulations
|
gptkbp:administered_by |
gptkb:Securities_and_Exchange_Commission
|
gptkbp:applies_to |
public companies
|
gptkbp:enforces |
SEC staff
|
gptkbp:enhances |
transparency in financial reporting
investor protection |
gptkbp:establishes |
reporting standards
|
gptkbp:facilitates |
capital formation
|
gptkbp:governs |
disclosure requirements
|
gptkbp:has_a_focus_on |
SEC enforcement actions
|
https://www.w3.org/2000/01/rdf-schema#label |
Regulation S-K
|
gptkbp:includes |
Item 101
Item 102 Item 103 Item 104 Item 105 |
gptkbp:includes_provisions_for |
gptkb:court_cases
executive compensation risk factors market for registrant's common equity properties of the registrant |
gptkbp:is_a_basis_for |
investor lawsuits
|
gptkbp:is_a_framework_for |
corporate governance
corporate disclosures. |
gptkbp:is_a_key_component_of |
SEC regulatory framework
|
gptkbp:is_a_source_of |
regulatory compliance requirements
|
gptkbp:is_a_subject_of |
gptkb:academic_research
legal interpretations industry analysis law school curricula financial regulation courses |
gptkbp:is_analyzed_in |
materiality of information
|
gptkbp:is_applicable_to |
foreign private issuers
|
gptkbp:is_essential_for |
investor decision-making
|
gptkbp:is_often_amended_to_reflect |
market conditions
|
gptkbp:is_part_of |
gptkb:Securities_Act_of_1933
gptkb:Securities_Exchange_Act_of_1934 |
gptkbp:is_referenced_in |
gptkb:Regulation_S-X
SEC guidance documents |
gptkbp:is_related_to |
gptkb:Regulation_S-X
gptkb:Regulation_S-T disclosure of environmental impact disclosure of governance practices disclosure of social responsibility |
gptkbp:is_subject_to |
public comment periods
|
gptkbp:is_updated_by |
SEC amendments
|
gptkbp:is_used_in |
Form 10-K
Form 10-Q proxy statements registration statements Form S-1 |
gptkbp:legal_framework |
capital markets
|
gptkbp:provides |
terms used in filings
|
gptkbp:provides_guidance_on |
financial statements
|
gptkbp:requires |
management discussion and analysis
|
gptkbp:bfsParent |
gptkb:Securities_Act_of_1933
|
gptkbp:bfsLayer |
4
|