Download our fourth quarter 2020 update for an overview of important activities for public companies.
This update provides a summary of some of the more important fourth quarter 2020 accounting, financial reporting, and regulatory activities. The content is not meant to be all-inclusive.
- Regulatory update – COVID-19-related
- Regulatory update – Other
- Management’s Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information
- Disclosure of payments by resource extraction issuers
- SEC hot topics
- Special-purpose acquisition company (SPAC) transactions
- Human capital disclosures
- Critical audit matters (CAMs)
- Accounting guidance issued in fourth quarter 2020
- Standards issued in 2020
- Standards issued in prior years effective 2020 or after