As companies prepare their quarterly reports for the second quarter, the SEC has steadily provided disclosure guidance related to COVID-19 and its impacts, including CF Disclosure Guide Topic 9 in March, CF Disclosure Guide Topic 9A in June, and a Roundtable on the subject at the end of June. With three months of experience, the SEC expects reporting companies to quantify the current and expected impacts of COVID-19. This Alert summarizes the guidance provided since Topic 9 was issued. Click here for a summary of the disclosure guidance in Topic 9.

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