Key Considerations for Fiscal Year 2020 Form 10-K and 20-F Filings: Disclosure Trends and Form Considerations for Issuers Preparing Filings for Fiscal Year 2020

Sullivan & Cromwell LLP - February 9, 2021
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As issuers prepare their Form 10-K and 20-F filings for fiscal year 2020, they should consider recent and upcoming changes to the disclosure rules of the Securities and Exchange Commission (“SEC”) and trending disclosure topics.  This memorandum summarizes several of those disclosure considerations and highlights the key changes to SEC rules that will affect Form 10-K and 20-F filings this upcoming reporting season.

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