Smith Anderson (North Carolina): Quarterly Reporting During a Pandemic: Form 10-Q and Earnings Release Disclosure Considerations

We have previously issued a number of alerts regarding the impact of the coronavirus (COVID-19) pandemic on public companies, including ones regarding issues related to annual meetings and periodic and ongoing disclosure obligations. As calendar year-end companies prepare to issue their first quarter earnings releases and file their first quarter Form 10-Qs, they will need to disclose not only the expected impact of the pandemic on their businesses, but also the actual impact they have experienced during the first quarter and continue to experience during the second quarter. MORE.

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