The Cleary Securities and Disclosure Center
Disclosure and SEC Reporting

Practice Guides Alert Memos News Bites

2020

• SEC Resource Extraction Payments Final Rule – Are We Having Fun Yet?
• SEC’s Proposed Amendments of Rule 701 and Form S-8
• SEC Adopts Major Changes to MD&A and Related Requirements
• Guide 3 Requirements for Banking Registrants Codified
• SEC Adjusts Disclosure Requirements for Public Companies
• Q2 Reporting: How Should a U.S. Public Company Quantify the Impact of COVID-19?
• COVID-19 in Q2 Reporting – What the SEC is Looking For
• New SEC Rules on Financial Disclosures for Acquisitions and Dispositions
• First Quarter Earnings and COVID-19 – SEC Officials Ask for More
• SEC Chief Accountant Weighs in on Accounting Issues During the COVID-19 Outbreak
• New SEC Coronavirus Actions: Extended Conditional Relief for Filing Deadlines, New Disclosure Guidance, Temporary Relief for EDGAR Form ID Applications
• Leading Disclosure Issues for U.S. Public Companies in the COVID-19 Era
• New SEC Rules on Guaranteed and Collateralized Securities
• SEC Maintains the Status Quo on Climate Change Disclosures
• SEC Proposes Major Changes to MD&A and Related Requirements
• SEC Issues Guidance for Key Performance Metrics in MD&A

2019

• SEC Resource Extraction Payments Rule – Third Time’s the Charm?
• SEC Cracks Down on Earnings Management
• Preparing An Annual Report on Form 20-F – Guide for 2020
• SEC Brings Settled Action Against Mylan N.V. for Alleged Failure to Disclose Government Investigation
• The SEC’s Latest Disclosure Simplification Proposal
• July 2019 Privacy and Cybersecurity Enforcement: Lessons for Management and Directors
• Supreme Court Invalidates the Requirement to Show “Substantial Competitive Harm” to Protect Private-Party Confidential Information Under FOIA Exemption 4
• SEC Proposes Amendments to Rules on Financial Disclosures for Acquisitions and Dispositions
• SEC Simplifies Some Disclosure Requirements for Public Companies
• Reading Diversity Into Regulation S-K
• Guidelines for Communications With Analysts
• SEC Sanctions ADT Over Non-GAAP Financial Measures in Earnings Releases
• SEC Adopts Final Hedging Disclosure Rule

2018

• Quarterly Reporting – What’s Next?
• SEC Adopts New Rules for Mining Disclosure
• The Tesla Settlement – What It Means for Other Companies
• Untangling the Tangled Web of Cybersecurity Disclosure Requirements: A Practical Guide
• Yahoo’s Successor Settles First-Ever Case Involving SEC Charges for Failing to Disclose a Cybersecurity Incident
• SEC Issues Interpretive Release on Cybersecurity Disclosure

2017

• SEC Approval of PCAOB Standard Sets Stage for Significant Changes in Audit Reports
• SEC Proposes to Modernize and Simplify Disclosure Requirements for Public Companies
• SEC Clarifies what Financial Information Companies Can Omit from Draft Registration Statements
• The New SEC Policy on Confidential Review of Registration Statements
• New PCAOB Standard Will Mean Big Changes in Audit Reports
• New SEC Statement Gives Partial Relief Under Conflict Minerals Rule

2013

• Communication with Financial Analysts and Related Disclosure Issues