During this session, Mayer Brown panelists, Brian Hirshberg and Larry Cunningham, will discuss US Securities Exchange Commission (SEC) disclosures, and recent developments for foreign private issuers (FPIs). Additionally, they will cover other areas of focus that should be top-of-mind for companies as they draft their annual reports.
Key topics to be addressed, among others, include:
- Areas of focus for SEC comments in anticipation of upcoming 20-Fs and 40-Fs, including climate change, cybersecurity matters
- Changes to risk factor disclosure for IBOR changes, Ukraine related developments, and supply chain issues
- Financial statement and MD&A considerations, including revenue recognition, tax, non-GAAP guidance and key performance indicators
- SEC and PCAOB implementation of the Holding Foreign Companies Accountable Act
- Areas of likely SEC focus in the coming months
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