The Cleary Securities and Disclosure Center
Disclosure and SEC Reporting
Practice Guides Alert Memos News Bites
- SEC Resource Extraction Payments Final Rule – Are We Having Fun Yet?
- SEC’s Proposed Amendments of Rule 701 and Form S-8
- SEC Adopts Major Changes to MD&A and Related Requirements
- Guide 3 Requirements for Banking Registrants Codified
- SEC Adjusts Disclosure Requirements for Public Companies
- Q2 Reporting: How Should a U.S. Public Company Quantify the Impact of COVID-19?
- COVID-19 in Q2 Reporting – What the SEC is Looking For
- New SEC Rules on Financial Disclosures for Acquisitions and Dispositions
- First Quarter Earnings and COVID-19 – SEC Officials Ask for More
- SEC Chief Accountant Weighs in on Accounting Issues During the COVID-19 Outbreak
- New SEC Coronavirus Actions: Extended Conditional Relief for Filing Deadlines, New Disclosure Guidance, Temporary Relief for EDGAR Form ID Applications
- Leading Disclosure Issues for U.S. Public Companies in the COVID-19 Era
- New SEC Rules on Guaranteed and Collateralized Securities
- SEC Maintains the Status Quo on Climate Change Disclosures
- SEC Proposes Major Changes to MD&A and Related Requirements
- SEC Issues Guidance for Key Performance Metrics in MD&A
2019
- SEC Resource Extraction Payments Rule – Third Time’s the Charm?
- SEC Cracks Down on Earnings Management
- Preparing An Annual Report on Form 20-F – Guide for 2020
- SEC Brings Settled Action Against Mylan N.V. for Alleged Failure to Disclose Government Investigation
- The SEC’s Latest Disclosure Simplification Proposal
- July 2019 Privacy and Cybersecurity Enforcement: Lessons for Management and Directors
- Supreme Court Invalidates the Requirement to Show “Substantial Competitive Harm” to Protect Private-Party Confidential Information Under FOIA Exemption 4
- SEC Proposes Amendments to Rules on Financial Disclosures for Acquisitions and Dispositions
- SEC Simplifies Some Disclosure Requirements for Public Companies
- Reading Diversity Into Regulation S-K
- Guidelines for Communications With Analysts
- SEC Sanctions ADT Over Non-GAAP Financial Measures in Earnings Releases
- SEC Adopts Final Hedging Disclosure Rule
2018
- Quarterly Reporting – What’s Next?
- SEC Adopts New Rules for Mining Disclosure
- The Tesla Settlement – What It Means for Other Companies
- Untangling the Tangled Web of Cybersecurity Disclosure Requirements: A Practical Guide
- Yahoo’s Successor Settles First-Ever Case Involving SEC Charges for Failing to Disclose a Cybersecurity Incident
- SEC Issues Interpretive Release on Cybersecurity Disclosure
- SEC Approval of PCAOB Standard Sets Stage for Significant Changes in Audit Reports
- SEC Proposes to Modernize and Simplify Disclosure Requirements for Public Companies
- SEC Clarifies what Financial Information Companies Can Omit from Draft Registration Statements
- The New SEC Policy on Confidential Review of Registration Statements
- New PCAOB Standard Will Mean Big Changes in Audit Reports
- New SEC Statement Gives Partial Relief Under Conflict Minerals Rule