Trevor Ingram

A&O Shearman

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It Is Annual Report Time—Recent Developments and Trends for the Preparation of Form 20-F

It is now time for foreign private issuers (FPIs) to prepare their annual reports on Form 20-F. For companies with a calendar year-end, the Form 20-F must be filed with the U.S. Securities and Exchange Commission (the SEC) by...more

1/10/2022 / Corporate Governance , Disclosure Requirements , Financial Reporting , Financial Statements , Non-GAAP Financial Measures , Publicly-Traded Companies , Securities and Exchange Commission (SEC) , Securities Regulation

SEC Issues New COVID-19 Disclosure Guidance

As part of its response to the effects and economic disruption that the novel coronavirus disease 2019 (“COVID-19”) is causing to the worldwide economy, on March 25, 2020, the Division of Corporation Finance of the U.S....more

3/30/2020 / Coronavirus/COVID-19 , Disclosure Requirements , Financial Reporting , Financial Statements , New Guidance , Non-GAAP Financial Measures , Publicly-Traded Companies , Securities and Exchange Commission (SEC)

SEC Staff Updates Guidance on Use of Non-GAAP Financial Measures

On Tuesday May 17, 2016, the staff of the SEC’s Division of Corporation Finance issued new C&DIs relating to Regulation G (which governs use of non-GAAP financial measures in public disclosures generally) and Item 10(e) of...more

5/24/2016 / Financial Reporting , Guidance Update , Non-GAAP Financial Measures , Regulation S-K , Securities and Exchange Commission (SEC)

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