Sidley's "Preparing Your 2020 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 COVID-19, cybersecurity, LIBOR transition, sustainability, HCM, COVID-19, 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 and other areas of SEC focus.
Access 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!