SEC Disclosures Issues and Developments for Foreign Private Issuers

Mayer Brown partners, Brian D. Hirshberg and Christina M. Thomas, will discuss US Securities Exchange Commission (SEC) disclosures, issues and recent developments for foreign private issuers (FPIs) during this briefing. 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 and cybersecurity matters.
• Financial statement and MD&A considerations, including revenue recognition, tax, non-GAAP, and KPIs.
• SEC and PCAOB implementation of the Holding Foreign Companies Accountable Act.
• Areas of likely SEC focus in the coming months.

Supplemental Materials:

• SEC Proposes New Rules on Share Repurchase Disclosure
• SEC Adopts Interim Final Rules To Implement the Holding Foreign Companies Accountable Act
• SEC Approves Nasdaq Board Diversity Rule
• SEC Reporting Issues for Foreign Private Issuers (Portfolio 5507) (Bloomberg)
• SEC Issues MD&A Guidance

To learn more please visit the event website.