Sidley's "Preparing Your 2019 Form 10-K: A Review of Recent Key Disclosure Developments, Priorities and Trends" provides a robust overview of key risks that are relevant to many companies and should at least be evaluated for materiality and potential risk factor and/or other Form 10-K disclosure. Coverage includes LIBOR, Brexit, cybersecurity, international IP & technology, sustainability, HCM, coronavirus, and the improper characterization of hypothetical risks that have actually manifested. The memo also addresses recent rulemakings and guidance that affect the Form 10-K, including the new MD&A guidance, and other areas of SEC focus.
See our recent report: "SEC: MD&A Rulemaking & Guidance; Chair Clayton Speaks on Climate"; these prior reports: "SEC Corp Fin Speaks! Brexit, Sustainability & Other Risk Disclosure," "New SEC Staff Guidance Addresses LIBOR Transition Disclosure & More," "SEC Issues Cybersecurity Disclosure Guidance," "SEC: Guidance on Tech/IP Risk Disclosure & Confi Treatment Requests," "ESG Disclosure: SEC's Clayton Speaks!," "Coronavirus Risk Disclosure"; and additional information & resources on our Financial Reporting, Disclosure Reform, Proxy Season 2020 and Risk Management & Oversight pages. This post first appeared in the weekly Society Alert!