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SEC Staff Brings Down its Q1 COVID-related Reporting Guidance for Q2: Focus on Liquidity and Capital Resources, CARES Act Assistance, Ability to Continue as a Going Concern and High-Quality Financial Reporting

USA - June 29 2020 As June 30 rapidly approaches, public companies are busy with the quarter's close and planning their Q2 earnings releases and quarterly reports on…

Kaitlin Descovich, Catherine T. Dixon, P.J. Himelfarb, Ellen J. Odoner

ISS and Glass Lewis Provide Guidance on their Voting Policies Amidst the COVID19 Pandemic

USA - April 17 2020 ISS and Glass Lewis have provided guidance, available here and here, on how each proxy advisory firm will apply its proxy voting policies in light of…

Lyuba Goltser, Elisabeth T. McMorris

Getting Ready for Q1 Reporting: Addressing the Uncertainties of COVID-19

USA - April 16 2020 For calendar year public companies, the Q1 earnings release, investor and analyst calls and quarterly report on Form 10-Q loom on the near horizon. As…

Kaitlin Descovich, Catherine T. Dixon, P.J. Himelfarb, Ellen J. Odoner

SEC Staff Provides Public Companies with New Disclosure Guidance for COVID-19

USA - March 26 2020 The Staff of the Securities and Exchange Commission (SEC) Division of Corporation Finance (Staff) issued guidance yesterday providing its views…

Howard B. Dicker, Adé Heyliger

SEC Allows an Additional 45 Days to File Form 10-Ks and Form 10-Qs Due to Coronavirus

USA - March 5 2020 Companies have a duty to ascertain and disclose the outbreak's impact on business and operation…

Adé Heyliger