In recent years, the U.S. Securities and Exchange Commission (SEC) has continued to execute on its disclosure effectiveness initiative, which has as its objective eliminating redundant and outdated disclosure requirements, as well as modernizing the requirements applicable to SEC reporting companies. As a result, the SEC has adopted a number of amendments to Regulation S-K and Regulation S-X, many of which affect the disclosures required to be presented in Form 20-F. In addition, of course, there are a number of other areas of disclosure focus that should be top of mind for companies as they begin to draft their annual reports.
During our session we will address:
- SEC Staff guidance on COVID-19 disclosures;
- Changes to Risk Factor disclosures;
- Risk factors that are Staff areas of focus, including LIBOR, cybersecurity, Brexit, tariff issues, sanctions issues, etc.;
- Key performance indicators and non-GAAP measures, including COVID related non-GAAP measures;
- Amendments relating to financial statement requirements for acquired businesses; and
- Disclosures for PRC-based companies.
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