What is the difference between Regidation S-K and Regulation S-X? LO7

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. Regidation S-K establishes regulations for nonfinancial information filed with the SEC whereas Regulation S-Xprescribes 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-Xis directed toward private companies.