As companies close their books on the second quarter and prepare their second quarter disclosures, it is important to assess the continuing impact of COVID-19 on businesses, employees and financial results and provide...more
On June 23, 2020, in light of the ongoing global COVID-19 pandemic, the Securities and Exchange Commission’s (SEC) Division of Corporation Finance released CF Disclosure Guidance: Topic No. 9A (the Supplemental Guidance),...more
The SEC Staff has published additional guidance for public companies about disclosure considerations related to the COVID-19 pandemic. When preparing upcoming SEC disclosure documents, public companies should consider this...more