Key Considerations for Fiscal Year 2019 Form 10-K and 20-F Filings: Disclosure, Accounting and Form Considerations for Issuers Preparing Filings for Fiscal Year 2019

Sullivan & Cromwell LLP - January 7, 2020
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As issuers prepare their Form 10-K and 20-F filings for fiscal year 2019, they should consider recent changes to Securities and Exchange Commission disclosure rules, trending disclosure topics and the implementation of critical audit matters disclosure in the audit report.  This memorandum summarizes several of those disclosure and accounting considerations, and highlights the key changes to SEC rules that will affect Form 10-K and 20-F filings this upcoming reporting season.