Matching Players in the Accounting Communication Process with Their Definitions Match each player with the related definition by entering the appropriate letter in the space provided. Players (1) Financial analyst (2) Creditor (3) Independent auditor (4) Private investor (5) SEC (6) Information service (7) Institutional investor (8) CEO and CFO Definitions A. Financial institution or supplier that lends money to the company. B. Chief executive officer and chief financial officer who have primary responsibility for the informa- tion presented in financial statements. C. Manager of pension, mutual, and endowment funds that invest on the behalf of others. D. Securities and Exchange Commission, which regu- lates financial disclosure requirements. E. A company that gathers, combines, and transmits (paper and electronic) financial and related infor- mation from various sources. F. Adviser who analyzes financial and other eco- nomic information to form forecasts and stock recommendations. G. Individual who purchases shares in companies. H. Independent CPA who examines financial state- ments and attests to their fairness. E5-1 LO5-1 Matching Definitions with Information Releases Made by Public Companies Following are the titles of various information releases. Match each definition with the related release by entering the appropriate letter in the space provided. Information Release (1) Form 10-Q (2) Quarterly report (3) Press release (4) Annual report (5) Form 10-K (6) Form 8-K Definitions A. Report of special events (e.g., auditor changes, mergers) filed by public companies with the SEC. B. Brief unaudited report for quarter normally con- taining summary income statement and balance sheet. C. Quarterly report filed by public companies with the SEC that contains additional unaudited finan- cial information. D. Written public news announcement that is nor- mally distributed to major news services. E. Annual report filed by public companies with the SEC that contains additional detailed financial information. F. Report containing the four basic financial state- ments for the year, related notes, and often state- ments by management and auditors. E5-2 LO5-2 a-aa 8-200