Category: 20-F
10-K vs. 20-F Deadlines: Key Differences for U.S. and Foreign Issuers
Form 10-K and Form 20-F are annual reports filed with the Securities and Exchange Commission (SEC), but they follow different filing schedules. The SEC Form 10-K is generally due 60, 75, or 90 calendar days after fiscal year-end, depending on filer status. The SEC Form 20-F annual report is generally due four calendar months after […]
| 09/14/2026
SEC Adopts Amendments to Modernize and Enhance MD&A and other Financial Disclosures
On Nov. 19, 2020, the SEC adopted amendments to specific financial disclosure requirements in Regulation S-K, proposed on Jan. 30, 2020. The commission has considered suggestions from the comment letters as well as the SEC Division of Corporation Finance. Overview: Eliminating Item 301 (Selected Financial Data): Registrants are not required to provide 5 years of […]
| 12/02/2020