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SEC hot topics: Year-end update

Published on: Nov 13, 2020

After an unprecedented year, it is critical that SEC registrants be prepared to provide insight to investors through relevant and transparent disclosure. What are key considerations for year end? We’ll discuss:  

  • The SEC’s response to COVID-19, including guidance issued and expectations for disclosures.
  • The SEC’s recent rulemaking initiatives, including final rules related to acquisitions, dispositions, guarantor financial information, and certain disclosures required by Regulation S-K.
  • Hot topics, including non-GAAP measures and emerging risk disclosures.
  • Highlights and analysis of recently issued SEC staff comments, including those related to the COVID-19 pandemic.

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