“Updating Annual Report Risk Factors: Key Developments and Drafting Considerations for Public Companies” from White & Case identifies and briefly describes ten trending topics that all SEC reporting companies should at least consider for discussion in their Form 10-K Risk Factors section, along with key drafting tips regarding hypothetical statements, forward-looking statements, risk factor prioritization/ordering, and risk factor summaries.
Access additional resources on our Financial Reporting page »Risk Factors. This post first appeared in the weekly Society Alert!