During this session, Mayer Brown panelists, Brian Hirshberg, Jason W. Parsont, Thomas Kollar, and Gilat Abraham Zaefen will discuss US SEC disclosure priorities and other recent developments for foreign private issuers (FPIs) that should be priorities as they draft their annual reports. Topics will include:
- Artificial Intelligence
- Cybersecurity and climate change disclosure trends
- The SEC staff’s comments on clawback and pay versus performance issues
- Insider trading and beneficial ownership rules
- Financial reporting issues, including non-GAAP disclosures, critical accounting estimates in MD&A and segment reporting
- China-related matters, including the HFCAA and potential tariff risk factors
- Considerations related to risk factor disclosures
- Areas of likely SEC focus in the coming months
For additional information, please contact Caitlin Kaplan at ckaplan@mayerbrown.com.
