Problem

What is the difference between Regulation S-K and Regulation S-X?a.     Regulation S-K est...

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.

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