This Sidley Practice Note highlights some key disclosure considerations for the preparation of the annual report on Form 10-K for fiscal year 2019. We first discuss recent amendments to U.S. Securities and Exchange Commission (SEC) disclosure rules and other developments in 2019 that will affect Form 10-K filings this reporting season. We next identify certain of the more significant disclosure trends and current areas of SEC staff focus for disclosure, which we believe should be top of mind as registrants prepare their upcoming Forms 10-K. As always, we invite you to contact us with any questions you may have on these topics or any other SEC reporting and compliance matters.
Below is a list of topics covered in this Sidley Practice Note. To read the full discussion, please click here.
Sidley Austin LLP provides this information as a service to clients and other friends for educational purposes only. It should not be construed or relied on as legal advice or to create a lawyer-client relationship. Readers should not act upon this information without seeking advice from professional advisers. In addition, this information was not intended or written to be used, and cannot be used, by any person for the purpose of avoiding any U.S. federal, state or local tax penalties that may be imposed on such person.
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