SEC Publishes Additional Guidance Related to Disclosures for Operations, Liquidity and Capital Resources in Light of COVID-19

    View Author July 2020

    On June 23, 2020, the SEC’s Division of Corporation Finance published additional guidance (“Topic 9A”) on the types of considerations that public companies should take into account when drafting disclosures related to operations, liquidity and capital resources in light of COVID-19.  Management and disclosure committees should review draft MD&A in process for June 30, 2020 reporting with a fresh eye in light of Topic 9A and prior SEC guidance.

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