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MD&A “Known Trends & Uncertainties” Disclosure Post-Macquarie

By Randi Morrison posted 05-09-2024 06:38 PM

  

Weil’s “After the Supreme Court’s Macquarie Decision, are Public Companies Off the Hook for their MD&A Trends Disclosures?” places the recent Supreme Court decision (we reported on here) in the broader Item 303 disclosure requirement context. The firm explains the narrow nature of the decision, provides a refresher on Item 303’s “known trends and uncertainties” disclosure requirements, and advises to companies remain committed to and focused on the content of these disclosures notwithstanding the favorable ruling. 

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                 This post first appeared in the weekly Society Alert!

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