On August 26, 2020, the U.S. Securities and Exchange Commission (“SEC”) announced it had adopted a series of amendments (the “Amendments”) to Regulation S-K to modernize the description of business (Item 101), legal...more
9/14/2020
/ Amended Regulation ,
Business Strategies ,
Disclosure Requirements ,
Federal Register ,
Financial Statements ,
Human Capital ,
Item 105 ,
MD&A Statements ,
Publicly-Traded Companies ,
Risk Factors ,
Securities and Exchange Commission (SEC)
The novel coronavirus (“COVID-19”) continues to afflict companies in numerous ways. In the case of public companies, disclosure duties are implicated. No two companies are identical, so there is no “one-size-fits-all”...more