United States

Coronavirus: Examples of subsequent event and other disclosures


The effects of the coronavirus pandemic are evolving rapidly and are unique for each entity’s circumstances. In addition to addressing the serious operational impacts of the pandemic, it is important that all entities consider how it affects their financial reporting (which we discuss in our article, Coronavirus: Financial reporting considerations), including the disclosures it provides in its financial statements and SEC filings (as applicable). We have prepared a white paper, Coronavirus: Examples of subsequent event and other disclosures, which includes discussion of these disclosures, as well as: (a) examples of subsequent event disclosures about the coronavirus pandemic that are excerpts from Form 10-Ks recently filed with the SEC and (b) a list of Form 10-Ks with discussion about the coronavirus pandemic in the Risk Factors and (or) Management’s Discussion and Analysis sections included in recently filed Form 10-Ks.

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