Disclosure trends of 2009

What are the top issues raised in recent disclosures, SEC correspondence, and other related documents? This year’s annual reports will no doubt get close looks from regulators and shareholders. On Westlaw Business Currents, Jesse Morton just launched an annual report disclosure series.

Morton’s post, titled “Preparing for 2010: Major Disclosure Trends 2009,” addresses the questions related to what should be disclosed, especially after such a challenging year.

Morton writes:

…the overriding themes to 2009 were, broadly speaking, threefold: First, companies across a multitude of sectors benefitted from government stimulus programs intended to curb the effects of the recession; second, no company was immune from the rippling effects of the global economic downturn; and third, a plethora of increased corporate governance measures were often adopted to avoid scrutiny, or even lawsuits, by investors, or a fine issued by a newly robust SEC.

You can read the full post on Westlaw Business Currents.

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