Advanced Accounting 12th Edition by Joe Ben Hoyle,Thomas Schaefer , Timothy Doupnik

Exercise 49

What is the difference between Regulation S-K and Regulation S-X
A) Regulation S-K establishes reporting requirements for companies in their initial issuance of securities whereas Regulation S-X is directed toward the subsequent issuance of securities.
B) Regulation S-K establishes reporting requirements for companies smaller than a certain size whereas Regulation S-X is directed toward companies larger than that size.
C) Regulation S-K establishes regulations for nonfinancial information filed with the SEC whereas Regulation S-X prescribes the form and content of financial statements included in SEC filings.
D) Regulation S-K establishes reporting requirements for publicly held companies whereas Regulation S-X is directed toward private companies.