Expected Filing Season Trends, Including Coronavirus Disclosures

Form 10-K, an annual report filed by U.S.-based public registrants, is the most comprehensive source of information regarding a company’s financials and its underlying business. Two-thirds of the yearly 10-Ks were filed between February and March 2019, and the number of 10-Ks filed between that time totaled 21% of the year’s 10-Ks, with more than half of that coming in on February 28th and March 1st alone.

In this article, Audit Analytics explains some of the new and interesting trends, including the novel coronavirus, disclosed by large accelerated filers and filers with fiscal years ending in December.