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.
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