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How Should Companies Update Risk Factors and MD&A During a Global Trade War?

As companies prepare to file Form 10-Qs, they should give special attention to risk factors in light of recently announced global tariffs. The situation is particularly challenging due to the fluid environment, including the...more

SEC Adopts Amendments to Simplify and Update Disclosure Requirements

On August 17, 2018, the SEC adopted amendments to eliminate or modify certain disclosure requirements that have become redundant, overlapping, outdated or superseded in light of other SEC rules, GAAP or changes in the...more

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