Financial Statements

Summary Chart and Comparative Blackline Reflecting Recent Amendments to MD&A Requirements Now Available

December 11, 2020 | Posted by Hillary H. Holmes; Lori Zyskowski; Michael A. Titera; Ronald O. Mueller; Andrew L. Fabens Topic(s): Audit Committee; Disclosure; Financial Statements; Registration Statements

On November 19, 2020, the SEC announced that it had adopted amendments to Item 301 (“Selected Financial Data"), Item 302 (“Supplementary Financial Information") and Item 303 (“Management’s Discussion and Analysis of Financial Condition and Results of Operations") of Regulation S-K. This article provides (1) a high level summary of the amendments, effective dates and Commissioners’ views, (2) a detailed description of the amendments in tabular format, and (3) a blackline comparison of the changes to Item 302(a) and Item 303 of Reg S-K.

Desktop Calendar of SEC Deadlines for 2021 Now Available

November 23, 2020 | Posted by Hillary H. Holmes; Peter Wardle Topic(s): Audit Committee; Capital Markets; Financial Statements; IPOs; Registered Securities Offerings; Securities Regulation

To assist companies in planning for their SEC reporting and capital markets transactions in 2021, we have prepared a desktop reference calendar that sets forth filing deadlines for core SEC reports. Our calendar also provides SEC staleness dates (i.e., the last date financial statements may be used in a prospectus or proxy statement without being updated).