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Form 10-Q Disclosure Requirements Corporate Counsel

BCLP

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

BCLP on

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

McCarter & English, LLP

SEC Issues New Rules for Public Company Stock Buybacks

On May 3, the Securities and Exchange Commission (SEC) approved new final rules after an extended period of public comments and review, requiring public companies to: •Disclose information regarding executed corporate share...more

Benesch

Omissions Regarding “Known Trends” in a 10-Q Report May Support a Securities Fraud Claim

Benesch on

If a public company fails to disclose in its quarterly or annual reports trends and uncertainties that it could reasonably expect to have a material impact on revenues, at least one significant federal court has held that the...more

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