The SEC’s Division of Corporation Finance, or CorpFin, has released an updated financial reporting manual (FRM). In keeping with prior convention, updates as of Dec. 31, 2022, are.
SEC Division of Corporation Finance, or CorpFin, has released updated financial reporting manual. Updates include new Office of the Chief Accountant contact information, Regulation S-X Rules 3-10 and 3-16 amendment revisions, EGC revenue threshold inflation adjustment.
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This is Part I of a two-part memorandum series outlining key considerations from White & Case’s Public Company Advisory Group for US public companies during the 2021 annual reporting and proxy season.
Part I of this memo describes our key considerations for Annual Reports on Form 10-Ks in two parts:
(1) Housekeeping Items for Form 10-Ks in 2021; and
(2) Top Nine Disclosure Considerations for the Form 10-K in 2021.
Part II of the series will describe key considerations for Annual Meeting Proxy Statements.
Considerations for Annual Reports on Form 10-K in 2021
Recent SEC rulemaking and other developments in 2020 have resulted in a number of changes to SEC filings, including your upcoming 10-K, as described below.