10-k,10-q and 8-k forms in India?

Do we have (in India) 10-k,10-q and 8-k that companies in United states use to file to SEC?
As it is mentioned in the Book Quality of Earning-by Thornton L.

10K is a Form of “Annual Report” needs to be submitted. What 10K includes: (bracketed ones India follows)

  • Business (you can find this from Chairman statement, director report)
  • Risk factors (refer to Director report including management analysis and discussion)
  • Unresolved Staff bulletin comments (no way in India but again refer to director report)
  • Legal proceedings (director report, if you have a contingent liabilities then audit report as well)
  • Financial data, MADA (both financials and director report)
  • Quantitative disclosure about market risks (none)
  • Dispute with auditors (auditor qualification and management comments- read both audit report and director report)
  • Controls and disclosures (attestation process is coming with recent IFC)
  • Corporate governance( same as corporate governance)
  • Executive compensation (yes part of director report extended)
  • Related party transactions (notes to accounts)
  • Audit fees (notes to accounts)
  • Grouping of information (Schedule VI for India)
    Saying the quality would depend on how directors write.
    10Q is quarterly report which you will find our quarterly report filed. Not going line by line but major differences are:
  • management discussion and analysis not included in India.
  • Quarterly attestation u/s 302 of Sarbanes Oxley (not available in India, IFC may introduce)
  • Risk factors (not available in India)
  • Defaults with SEC (this is you can get by SEBI circulars otherwise)
    Form 8k is current material event report this is to fill the gap between quarterly and annual filing for a event that materially occurs. Recently companies act mandated in India , a committee is formed. Otherwise management informs all material events to stock exchange but not audited!
    Hope this helps!