Search the SEC's website (www.sec.gov (Links to an external site.)) and locate where you search for company filings under filings and forms. Perform a search on one of your favorite public companies and locate their latest 10-K filing. Then, search the actual company's website (investor relations or similar area) to locate the 10-k). Compare each method (SEC and Company site) and the ease of retrieving the document. Next, review this document and share one of the company's significant accounting policies. This is located in Note 1 of their financial statements and supplementary data.

The final element for your discussion this week is to consider the following case: Your company has determined that they have made an error in the financial statements. What questions would you ask to determine the key search terms for your accounting research? Identify the FASB or IASB Codification sources that would address those search terms.