Hundreds of public companies have filed current reports on Form 8-K since Silicon Valley Bank (SVB) became insolvent and was taken over by the FDIC. The disclosures made to date have been primarily “voluntary” filings, made...more
On August 26, 2020, the U.S. Securities and Exchange Commission (“SEC”) announced it had adopted a series of amendments (the “Amendments”) to Regulation S-K to modernize the description of business (Item 101), legal...more
9/14/2020
/ Amended Regulation ,
Business Strategies ,
Disclosure Requirements ,
Federal Register ,
Financial Statements ,
Human Capital ,
Item 105 ,
MD&A Statements ,
Publicly-Traded Companies ,
Risk Factors ,
Securities and Exchange Commission (SEC)
The SEC Staff has published additional guidance for public companies about disclosure considerations related to the COVID-19 pandemic. When preparing upcoming SEC disclosure documents, public companies should consider this...more
On May 20, 2020, the Securities and Exchange Commission (SEC) amended its rules governing financial information that public companies (sometimes called “registrants”) must provide in connection with significant acquisitions...more
6/4/2020
/ Asset Test ,
Dispositions ,
Financial Statements ,
Foreign Corporations ,
IASB ,
IFRS ,
Income Test ,
Investment Test ,
Pro Forma Financial Information ,
Proposed Amendments ,
Proposed Rules ,
Publicly-Traded Companies ,
Securities and Exchange Commission (SEC)
On March 25, 2020, the Securities and Exchange Commission (the “SEC”) issued an order extending its prior conditional relief from SEC periodic reporting deadlines for public companies. The staff of the SEC’s Division of...more
The novel coronavirus (“COVID-19”) continues to afflict companies in numerous ways. In the case of public companies, disclosure duties are implicated. No two companies are identical, so there is no “one-size-fits-all”...more
The coronavirus (also known as COVID-19) has now been documented in more than 100 countries and territories. Over 135,000 cases have now been documented across the globe, resulting in more than 5,000 deaths, with cases...more