transcript   Transcript

The Disclosure Cycle and Related Securities Filings

Recorded on: Aug. 21, 2018
Running Time: 01:02:31

Full Transcript:

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Taken from the Web Program Securities Filings 2018: Practical Guidance in a Changing Environment Recorded August 2018 in New York

The Disclosure Cycle and Related Securities Filings [01:02:31]

A. The Duty to Disclose

  • Disclosure beyond the line items: the sources of the duty to disclose
  • Duty to update and duty to correct
  • Missing guidance – breaking the bad news

B. Quarterly Earnings Cycle

  • Earnings announcements and related filings.  Investor/analyst webcasts and providing “guidance”
  • Regulations G and FD and their effects on filings
  • Quarterly report on Form 10-Q

C. Form 10-K Disclosure Requirements

  • Summary of contents
  • Coordination with proxy materials
The purchase price of this Web Program segment includes the following article from the Course Handbook available online:
  • Preparation of the Annual Report on Form 10-K (July 7, 2017)
    Steven V. Bernard, Clay B. Simpson
Presentation Material
  • The Disclosure Cycle and Related Securities Filings
    Steven V. Bernard
  • The Disclosure Cycle and Related Securities Filings
    Steven V. Bernard
  • (s)
    Steven V. Bernard ~ Wilson Sonsini Goodrich & Rosati, PC
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