COVID-19 Insights

SEC Staff Issues Additional COVID-19 Disclosure Guidance

Date: 07/06/20

On June 23, 2020, the staff of the Division of Corporate Finance (the “Staff”) of the Securities and Exchange Commission (the “SEC”) issued non-binding guidance (the “Guidance”) containing additional disclosure considerations to further assist companies with reporting the risks and effects of COVID-19 on their businesses, financial condition and results of operations. The Guidance supplements the Staff guidance issued on March 25, 2020, which covers general disclosure and other securities law obligations that companies should consider with respect to COVID-19.

SEC Staff Issues Additional COVID-19 Disclosure Guidance.pdf (pdf | 93.86 KB )