Companies will need to address these amendments when preparing their future SEC reports to reflect the SEC’s changes to certain long-standing disclosure requirements.
Items 101 (Description of Business), 103 (Legal...more
The SEC has provided conditional regulatory relief regarding filing deadlines and has issued guidance regarding annual meetings to assist public companies impacted by COVID-19. This alert addresses some of the most frequently...more
Amendments remedy duplicative, overlapping or outdated disclosure requirements with other requirements by the SEC, U.S. GAAP or changes in the overall information environment.
The amendments show recent SEC efforts to...more