I was recently featured on the Deep Dive with Dave podcast hosted by Dave Lynn from TheCorporateCounsel.net. Dave and I discussed the following questions:
- Has the SEC staff been commenting on disclosures about COVID-19 in public filings?
- What areas of comment has the Staff raised regarding COVID-19?
- What approach has the Staff taken with respect to non-GAAP financial measures in the COVID-19 era?
- Do you think the Staff will focus on COVID-19 disclosures when it reviews 10-Ks filed in 2021?
- Are there lessons to take away from the Staff's comments as we prepare disclosures for the upcoming reporting season?
For more information and to listen to the podcast, click here.
Originally Published by Bass Berry, December 2020
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