News & Analysis as of

Form 10-Q Reporting Requirements Quarterly Report

BCLP

Here We Go Again - Risk Factors and Other Reminders for Upcoming Quarterly Reports

BCLP on

In April, companies were faced with addressing the impacts of tariffs and a global trade war, as discussed in our April 8, 2025 post. Companies now find themselves grappling with the need to re-address these issues in light...more

White & Case LLP

Hard at Work Closing Out an Already Active 2018

White & Case LLP on

SEC Adopts Hedging Rules, Extends Regulation A to all Public Companies and Solicits Comments on Earnings Releases and Quarterly Reports. SEC Adopts Rules for Public Companies to Use Regulation A - Keeping up with the...more

Sullivan & Worcester

SEC Issues Concept Release about Quarterly Reporting

Sullivan & Worcester on

The SEC has issued a comment release soliciting input on many questions related to quarterly reporting. The release covers a lot of possible scenarios, any or none of which may occur. The format, as with many releases of this...more

Mayer Brown Free Writings + Perspectives

Legal Update: Will the Earnings Release Be the New 10-Q?

On December 18, 2018 the Commission published a Request for Comment on Earnings Releases and Quarterly Reports (the “Request”), which solicits public comment on both earnings releases and the frequency of periodic reporting....more

Cooley LLP

Blog: SEC posts Request for Comment on Earnings Releases and Quarterly Reports

Cooley LLP on

Right before the SEC open meeting originally scheduled to discuss the issue, the SEC has posted a “request for comment soliciting input on the nature, content, and timing of earnings releases and quarterly reports made by...more

Mayer Brown Free Writings + Perspectives

Ending Quarterly Filings? Or Just Discontinuing Quarterly Guidance?

Even before the Trump tweet, discussions regarding interim reporting requirements for U.S. public companies had been ongoing for several years. ...more

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