SRSEC Reporting Desk

Disclosure examples

Excerpts from recent 10-K/10-Q filings, grouped by topic, each linked to the source on EDGAR. Examples are not endorsements of quality or compliance.

Revenue disaggregation (ASC 606)12 examplesRemaining performance obligations12 examplesContract assets & liabilities12 examplesCritical accounting estimates (MD&A)12 examplesGoodwill impairment testing12 examplesCredit losses (CECL, ASC 326)12 examplesFair value: Level 3 measurements12 examplesDerivatives & hedging (ASC 815)12 examplesDebt & covenant compliance12 examplesLiquidity & capital resources (MD&A)12 examplesStock-based compensation (ASC 718)12 examplesEarnings per share (ASC 260)12 examplesPensions & postretirement benefits (ASC 715)12 examplesContingencies & legal proceedings (ASC 450)12 examplesSubsequent events (ASC 855)12 examplesGoing concern (ASC 205-40)12 examplesLeases (ASC 842)12 examplesIncome tax disclosures (ASU 2023-09)12 examplesSegment reporting (ASU 2023-07)12 examplesExpense disaggregation (ASU 2024-03)12 examplesNon-GAAP measures in MD&A12 examplesKey performance indicators & metrics12 examplesCybersecurity (Item 1C)12 examplesInsider trading policies (Item 408(b))12 examplesPay versus performance12 examplesClimate & GHG disclosures12 examplesSupplier finance programs (ASU 2022-04)12 examplesCrypto assets (ASU 2023-08)12 examplesRelated party transactions (ASC 850)11 examplesRisk factors (Item 1A)12 examplesVariable interest entities (ASC 810)12 examplesBusiness combinations (ASC 805)12 examplesDiscontinued operations (ASC 205-20)12 examplesRestructuring (ASC 420)10 examplesInventory (ASC 330)12 examplesRecently issued standards not yet adopted (SAB 74)7 examples

Templates & resources

Listed alphabetically by provider. Listings are not endorsements; no provider pays for placement. All templates & resources