SEC Amendments to MD&A and Related Disclosures

On December 18, 2020, Cravath prepared for its clients a memo entitled “SEC Amendments to MD&A and Related Disclosures,” which discussed amendments adopted by the U.S. Securities and Exchange Commission to modernize, simplify and improve financial disclosure requirements in Regulation S-K, including updates to selected financial data, supplementary financial information and management’s discussion and analysis (“MD&A”), as well as other issues related to reporting.

Please click here to read the memo.