Getting Ready for Q1 Reporting: Addressing the Uncertainties of COVID-19
For calendar year public companies, the Q1 earnings release, investor and analyst calls and quarterly report on Form 10-Q loom on the near horizon. Since late March, the SEC Chairman and senior staff members have issued a significant amount of highly specific guidance intended to focus companies on what they see as the key disclosure challenges to be met, including a call for as much forward-looking information as possible about the impact of the COVID-19 pandemic. In this Alert we provide a checklist of disclosure considerations to help company management, in the first instance, and audit committees and boards in an oversight role, address the uncertainties all companies are facing.
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