I need a reply to this post below,The reply must be supported by two or more reliable sources in current APA format and include a biblical application. A minimum of 250 words (excluding the reference list) iThe 8-K form is “used to release when something unique or significant is happening.” (Hoyle et al., 2017, pg.605) This form is not one that is filled on a regular basis but when it is filed it has to be filed within 15 calendar days of the event and sometimes depending on the event within 5 days. The types of events that require to be disclosed in an 8-k are resignation of a director, changes in control of a registrant, acquisition or disposition of assets, changes in the registrant’s certified public accountants and bankruptcy or receivership. (Hoyle et al., 2017, pg.605) As for Facebook the last 8-K they filed is dated July 30, 2020 when they issued a“press release and will hold a conference all regarding its financial results for the quarter ended June 30, 2020. Facebook is making reference to non-GAAP financial information in both the press release and the conference call. A reconciliation of GAAP to non-GAAP results is provided in the attached Exhibit 99.1 press release. Facebook uses the investor.fb.com and newsroom.fb.com websites as well as Mark Zuckerberg’s Facebook Page (https://www.facebook.com/zuck) as means of disclosing material non-public information and for complying with its disclosure obligations under Regulation FD.” (Facebook, Inc. 8-K Form, 2020)It looks as if the reason it was included was as an update on their second quarter results and seems to point out impacts that COVID-19 may have had on their business during this quarter both positive and negative. (Facebook, Inc. 8-K Form, 2020)The 10-K form is also known as an annual report that is filed with the Securities Exchange Commission that provides information and disclosures to stockholders. (Hoyle et al., 2017, pg.605) As of December 31, 2019, Facebook, Inc. disclosed that their net income in their s 10-K is $18,485,000,000. (Facebook, Inc. 10-K Form, 2020)The 10-Q form contains “condensed interim financial statements for the registrant and must be filed with the SEC shortly after the end of each quarter.” (Hoyle et al., 2017, pg.605) Although, at the end of the 4th quarter it is not required to be filed since the 10-K will be filed and does not have to be audited. The 10-Q does include income statements for the recent quarter and for the year to date as well, as well as a statement of cash flows but only for the year to date. In a 10-Q they should also have 2 balance sheets; one as of the end of the most recent quarter and the other as the company’s financial position at the end of the previous fiscal year and it should also include any needed disclosures to the current period of the financial condition of the company. (Hoyle et al., 2017, pg.605 For Facebook’s 10-Q they disclose the issues that the COVID pandemic has had on their business and they also discuss how their outreach has grown due to the pandemic. They then breakdown the metrics for the daily/monthly active users. (Facebook, Inc. 10-Q Form, 2020)In Sacred Scripture it is revealed in Amos 3:7 that God discloses his will to his servants and prophets “Surely the Lord God does nothing without revealing his secret to his servants the prophets.” Likewise, companies display righteousness and integrity when they disclose their financial information to potential investors and the public in general.ReferencesFacebook, Inc. 10-K Form . (2020). https://www.sec.gov/ixdoc=%2FArchives%2Fedgar%2Fdata%2F1326801%2F000132680120000013%2Ffb-12312019x10k.htm.Facebook, Inc. 10-Q Form . (2020). https://www.sec.gov/ix?doc=%2FArchives%2Fedgar%2Fdata%2F1326801%2F000132680120000076%2Ffb-06302020x10q.htm.Facebook, Inc. 8-K Form . (2020). https://www.sec.gov/ix?doc=%2FArchives%2Fedgar%2Fdata%2F1326801%2F000132680120000073%2Fform8-k06302020earnings.htm.Hoyle, J. B., Schaefer, T. F., & Doupnik, T. S. (2017). In Advanced accounting. Mcgraw-Hill Education.
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