What disclosures are different from the SEC 10-Q vs the 10-K?

I know that one is an annual set of financial statements for the end of the fiscal year, and the other is a quarterly, generally unaudited, set, but I was thinking that there were certain sections in the footnotes of the 10-Q where you are only required to make a disclosure if there were changes since the 10-K. ... show more I know that one is an annual set of financial statements for the end of the fiscal year, and the other is a quarterly, generally unaudited, set, but I was thinking that there were certain sections in the footnotes of the 10-Q where you are only required to make a disclosure if there were changes since the 10-K.

If this is so, which sections are those? I'm trying to hunt this down online, but not having a lot of luck. Please cite your source if you know the answer to this one.

Thanks!
Update: Thank you, but I'm actually looking for the regulations themselves, as opposed to other, previously filed 10-Q forms. I'm helping a company write a sort of "practice" 10-Q- they haven't gone public yet, but it'll likely happen this year sometime- so they're giving the 10-Q an internal... show more Thank you, but I'm actually looking for the regulations themselves, as opposed to other, previously filed 10-Q forms. I'm helping a company write a sort of "practice" 10-Q- they haven't gone public yet, but it'll likely happen this year sometime- so they're giving the 10-Q an internal trial run before they actually have to file for real.
1 answer 1