Key Considerations for Fiscal Year 2018 Form 10-K and 20-F Filings: Disclosure, Accounting and Form Considerations for Issuers Preparing Filings for Fiscal Year 2018

Sullivan & Cromwell LLP - December 19, 2018
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As issuers prepare their Form 10-K and 20-F filings for fiscal year 2018, they should consider the guidance provided in some recent speeches from officials of the Securities and Exchange Commission (“SEC”), which highlight a number of considerations relating to disclosure in periodic reports. This memorandum summarizes several of those disclosure and accounting considerations, and highlights the key changes to SEC disclosure rules that will affect Form 10-K and 20-F filings this upcoming reporting season.