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January 15, 2021 Article 45 min read

Download our fourth quarter 2020 update for an overview of important activities for public companies.

Business people meeting.

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.

Topics include:

  • 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 

Archived accounting updates for public companies: