Covid-19 Disclosures: Guidance From Corp Fin

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Mar 25, 2020

On March 25, 2020, the SEC Division of Corporation Finance issued "CF Disclosure Guidance Topic No. 9", which addresses disclosure and other securities law obligations relating to the Covid-19 crisis.

The guidance provides a helpful list of illustrative questions that companies should ask themselves when preparing disclosure documents. The guidance also addresses insider trading concerns, as well as considerations for earnings releases. When it comes to earnings disclosure, Corp Fin touches on several issues, one of which is non-GAAP financial data.

Review the guidance on the SEC's website.

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