Quarterly Reports - Dates indicated in the reports and when you would actually have access to that data
I have never invested before and would like to know the following. Supposing a company reports quarterly:
Are the dates indicated in the reports the dates when I would have access to the fundamental information of that company or would it be delayed in practice? (I have read that the dates indicated in those reports are not necessarily the dates when the information would be accessible.)
Does the information become available when the reports are filed under form 10 to the SEC?
Does SEC list the filing dates on their website perhaps?
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If by
the dates indicated in the reports
you mean the period for which the information is valid, then no, that is not the date the information may become available. If a company reports quarterly, the quarterly information is likely to come out at a future date after which the company has been able to prepare the information within the reports and it has been audited.
For example, if a company's quarterly report is for the period ending March 31st, but the report is not available until May 5th then the financial information within those reports is to-date as of March 31st, not May 5th.
In Canada, for TSX listed companies, you can reference this site to get information regarding the filing dates for specific companies.
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