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Accounting 312: SEC EDGAR

Welcome to the library guide for Accounting 312 Intermediate Accounting II

SEC Filings & EDGAR Database

Publicly-traded companies must file financial statements with the Securities and Exchange Commission (SEC), the body that oversees all U.S. stock exchanges. The most useful is the 10-K, an official audited document that includes similar information from a prospectus or annual report, but provides additional updated financial information on corporate activities.

The SEC provides access to public company filings through their EDGAR Database. The EDGAR site is design to make researching public company filings easy for all users; the links located on the site main page labeled "Guides" and "Search Tools" are especially useful.