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Thompson Hine LLP | USA | 8 Oct 2020

Securities Quarterly Update

On August 26, the SEC adopted a Final Rule to amend and modernize certain disclosure requirements under Regulation S-K applicable to the description…
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Bass, Berry & Sims PLC | USA | 11 Sep 2020

Recent SEC Comment Letters of Interest Regarding COVID-19 Adjustments, SAB 99 and South Korea

Subscribers to our blog know that we monitor EDGAR for new SEC comment letters and enjoy bringing attention to the more interesting ones. In today’s…
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Bass, Berry & Sims PLC | USA | 27 Aug 2020

Updated Risk Factors in Response to COVID-19

Following up on our prior blog post regarding first quarter COVID-19 risk factor disclosure considerations and our prior blog post regarding second…
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Bass, Berry & Sims PLC | USA | 22 Jul 2020

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

In a first-quarter (for calendar year-end companies) SEC disclosure landscape dominated by COVID-19 considerations, almost all public companies…
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Bass, Berry & Sims PLC | USA | 21 Jul 2020

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

Earlier this year, the Securities and Exchange Commission (SEC) issued interpretive guidance, effective February 25, 2020, regarding the disclosure of…
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Bass, Berry & Sims PLC | USA | 14 Jul 2020

Reminder for Accelerated Filers - Inline XBRL Rules Now Effective

Public companies designated as accelerated filers who are preparing their periodic reports for fiscal periods ending on or after June 15, 2020 (i.e…
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Thompson Hine LLP | USA | 7 Jul 2020

Securities Quarterly Update

Welcome to the summer issue of Securities Quarterly Update, a publication that provides updates and guidance on securities regulatory and compliance…
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Skadden Arps Slate Meagher & Flom LLP | USA | 21 Apr 2020

SEC Adopts Securities Offering Reforms for Business Development Companies and Registered Closed-End Investment Companies

On April 8, 2020, the Securities and Exchange Commission (SEC) voted to adopt a series of rule and form amendments that are intended to modernize the…
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Bass, Berry & Sims PLC | USA | 16 Apr 2020

Reevaluating Risk Factors in Response to COVID-19

As calendar-year public companies are beginning to prepare their Quarterly Report on Form 10-Q (Form 10-Q) for their first quarter, the novel…
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Thompson Hine LLP | USA | 13 Apr 2020

Securities Quarterly

The coronavirus (COVID-19) pandemic has caused significant logistical, legal and operational challenges for public companies. This section summarizes…
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