What is the difference between Regulation S-X and Regulation S-K?
The key difference is that Regulation S-X focuses on financial information while Regulation S-K focuses on nonfinancial information. The two visuals below outline what is required under each regulation:
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What is regulation S-K?
Regulation S-K governs the form and content of all nonfinancial statement related disclosures that are related to the financial statements. The visual below outlines the key nonfinancial disclosures that are required.
What is regulation S-X?
Regulation S-X governs both the form and content of the financial statements and the financial statement disclosures. The visual below outlines what is required under Regulation S-X for the annual financial statements (10-K) and interim financial statements (10-Q).