"Key Considerations for Fiscal Year 2020 Form 10-K and 20-F Filings" from Sullivan & Cromwell notes factors and circumstances companies should consider relative to Covid-19, LIBOR, Brexit, cybersecurity, non-GAAP, and other emerging/evolving risk disclosure topics such as environment and climate, and tariffs and global trade uncertainty, supported by references to relevant Securities and Exchange Commission and staff guidance and other public communications and developments. The memo also provides an overview of key changes to select disclosure requirements and forms based on recent SEC rulemaking activities.
Access additional resources on our Proxy Season 2021, Financial Reporting, and Disclosure Reform pages. This post first appeared in the weekly Society Alert!