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Item 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement. The disclosure set forth in Item 8.01 of this Current... | December 8, 2021
National Instruments Corporation and its subsidiaries has made forward-looking statements within the meaning of Section 27A of... | November 1, 2021
Jan. 26, 2021 A company has just released its quarterly earnings. Another company has auditor news that could raise a red flag, and a third company is filing for bankruptcy. Where can you find more facts? Information about these events and many more are found in a document called a current report on Form 8-K. Form 8-K provides investors with current information to enable them to make informed decisions. The types of information required to be disclosed on Form 8-K are generally considered to be “material.” That means that, in general, there is a substantial l...
Friday, February 5, 2021 In November 2020, the Securities and Exchange Commission (the “SEC”) adopted amendments to management’s discussion and analysis of financial condition and results of operations (“MD&A”) and other financial disclosure requirements. The stated purpose of these changes is to benefit investors with an increased focus on material financial information and simultaneously streamline the requirements imposed upon reporting companies. The SEC notes that these changes are part of an effort to modernize and simplify the requirements of Regulation S-K. These...
Item 301 (Selected Financial Data) Last Five Years of Financial Data. Requires that the company disclose selected financial data in comparative tabular form for each of company’s last five fiscal years (along with any additional fiscal years necessary to prevent the information from being misleading). Eliminated. This item was eliminated, as prior period financial disclosures are easily accessible through prior EDGAR filings. Item 302(a) (Selected Quarterly Financial Data) Two Years of Quarterly Financial Data. Requires that the company provide disclosure of two fiscal years and subsequent ...