Key Considerations for the 2021 Reporting Season | Troutman Pepper
9. Proxy Advisory Firm Voting Policy Updates. 10. Diversity Considerations. 12. Hedging Disclosure Requirements Now Applicable to Smaller Reporting Companies and Emerging Growth Companies. A. COVID- 19 1. SEC’s COVID-19 Supplemental Guidance Reinforces Importance of High-Quality Financial Reporting. On June 23, 2020, the SEC’s Division of Corporation Finance (the Division) released CF Disclosure Guidance: Topic No. 9A (the Supplemental Guidance), which supplements CF Disclosure Guidance Topic No. 9 (the Original Guidance). The Supplemental Guidance provided the Division’s additional vie...
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