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Adjusting for COVID-19 in Non-GAAP Financial Measures: A Survey of 2020 Fourth Quarter Disclosure Practices

USA - January 28 2021 Following up on our prior blog post regarding 2020 first quarter COVID-19 adjustments in connection with the presentation of non-GAAP financial…

Jay H. Knight, Lora A. Wuerdeman.

SEC Adopts New E-Signature Rules

USA - January 5 2021 On November 17, 2020, the Securities and Exchange Commission (SEC) adopted rules (which are now effective) permitting electronic signatures for SEC…

Updated Risk Factors in Response to COVID-19

USA - August 27 2020 Following up on our prior blog post regarding first quarter COVID-19 risk factor disclosure considerations and our prior blog post regarding second…

Andrea N. Orr, Eric J. Knox, Sarah M. Pelham.

Approaching COVID-19 Risk Factor Disclosure in Upcoming Quarterly Reports on Form 10-Q

USA - July 22 2020 In a first-quarter (for calendar year-end companies) SEC disclosure landscape dominated by COVID-19 considerations, almost all public companies…

Second Quarter Form 10-Q Disclosure Reminder: SEC Guidance on Key Performance Indicators

USA - July 21 2020 Earlier this year, the Securities and Exchange Commission (SEC) issued interpretive guidance, effective February 25, 2020, regarding the disclosure of…

David R. Venturella, Eric J. Knox, Jay H. Knight, Tyler Huseman.