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Disclosure Considerations for the 2016 Annual Reporting Season
20 January 2016
View Client Update
In this client update, we highlight certain issues U.S. public companies should consider during the 2016 reporting season in connection with the preparation of their annual report on Form 10-K, including: MD&A trends and uncertainties; audit committee oversight and disclosures; cybersecurity risk; drafting effective risk factor disclosure; the SEC’s disclosure effectiveness mandate; and conflict mineral and resource extraction disclosure.
A company’s annual report on Form 10-K remains an important tool for communication with shareholders and the public regarding key business, financial and strategic issues.
Matthew E. Kaplan
Peter J. Loughran
Paul M. Rodel
Steven J. Slutzky
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