US Disclosure and Reporting Updates

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Wednesday, September 16, 2020
12:00 PM - 01:00 PM Eastern Daylight Time
11:00 AM - 12:00 PM Central Daylight Time
09:00 AM - 10:00 AM Pacific Daylight Time

Our panelists will discuss US disclosure and reporting updates, including the recently adopted modernization of regulation S-K Items 101, 103, and 105; the proposed modernization of regulation S-K Items 301, 302, and 303; the amendments to the accelerated filer and large accelerated filer definitions; the SEC staff’s COVID-19 disclosure guidance; and the revised significance tests for business combinations.

CLE credit: CLE credit in CA, IL, LA, NY, PA, TX, and VA is currently pending approval. Credit in CT, FL, and NJ is pending approval via reciprocity.