Revisiting Public Company Disclosure Requirements

Law360, New York (January 13, 2009, 12:00 AM EST) -- The global recession, steep stock market declines, credit crunch, financial institution failures and hastily arranged combinations, and government bailout plans are directly or indirectly affecting the performance and prospects of virtually all companies.

This article provides practical guidance in this context to those responsible for preparing and reviewing the upcoming periodic reports, proxy statements and other public disclosures of U.S. public companies.

MD&A; Risk Factors

Companies should take a fresh look at their existing management’s discussion and analysis (“MD&A”) disclosure and determine whether recent macroeconomic events...
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