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Life Sciences Quarterly: A View From Washington: What to Expect From the SEC
Our guide to 2026 SEC filing deadlines and financial statement staleness dates (including a color-coded calendar) is now available. Public companies should factor in these key reporting deadlines, disclosure obligations and...more
Our guide to 2025 SEC filing deadlines and financial statement staleness dates is now available. Public companies should factor in these key reporting deadlines, disclosure obligations and SEC holidays as they plan for the...more
Our U.S. Securities and Exchange Commission (SEC) filing deadline calendars for 2024 have been posted on our Resources page. These calendars reflect annual and quarterly filing deadlines for large accelerated filers,...more
Our 2024 annual guide to SEC filing deadlines and financial statement staleness dates has been released. Public companies should keep in mind key reporting deadlines, disclosure obligations and SEC holidays as they plan for...more
Throughout April and May candidates for public office face a series of campaign finance filings and public financial disclosures. Congressional candidates are required under federal law to file a personal financial...more
To prepare for 2023, reporting companies should be aware of applicable SEC filing deadlines and financial statement “staleness” dates, as well as regulatory reforms that may affect the preparation and contents of disclosures...more
Por medio de la Circular 100-000016 de 2021 la Superintendencia de Sociedades de Colombia (Supersociedades) publicó los plazos para la presentación de Informe 01 Y 01A – Estados Financieros fin de ejercicio con corte a 31 de...more
In preparation for 2022, reporting companies should be aware of the SEC filing deadlines and financial statement “staleness” dates that will apply to them, as well as recent regulatory reforms that may affect the preparation...more
As we’ve previously blogged, in November 2020, the Securities Exchange Commission (SEC) adopted amendments to the Regulation S-K items related to Management’s Discussion and Analysis (MD&A) as well as certain selected...more
The U.S. Securities and Exchange Commission approved amendments to Items 301, 302, and 303 of Regulation S-K in November 2020, as described in a previous Goodwin client alert, “SEC amends MD&A and Other Financial Disclosure...more
In preparation for 2021, reporting companies should be aware of the SEC filing deadlines and financial statement "staleness" dates that will apply to them, as well as recent regulatory reforms that may affect the preparation...more
En el marco de la emergencia sanitaria, la Superintendencia de Sociedades modificó por tercera vez mediante Circular Externa 100-000008 del 24 de abril, el calendario para la presentación de Estados Financieros y otros...more
En el marco de la emergencia sanitaria la Superintendencia de Sociedades emitió la Circular Externa 100-000003, por medio de la cual modificó el calendario para la presentación de estados financieros del año 2019. Ante la...more
On Wednesday, April 8, 2020, the SEC Chairman, Jay Clayton, and Director of the SEC’s Division of Corporation Finance, William Hinman, released a joint public statement emphasizing the importance of disclosures from public...more
Continued Operation of the Russian Securities Market - Securities markets on the Moscow Exchange and other Russian exchanges continue to operate during normal business hours. The Central Bank of Russia announced that...more
On March 25, 2020, the US Securities and Exchange Commission (SEC) extended the filing periods covered by its previous conditional reporting relief order for certain public company filing obligations impacted by COVID-19. At...more
The novel coronavirus, and the disease that it causes, COVID-19, has serious implications for public and private companies’ interactions with financial regulators, investors, and the general public. The Securities and...more