For a large number of non-US companies with a calendar year end, it is time to prepare the annual report on Form 20-F. For these companies, the report must be filed with the US Securities and Exchange Commission (SEC) by April 30, 2013. In order to assist with the preparation of your 2012 Form 20-F, this note summarizes new developments and best practices, highlights topics and trends that will likely be the focus of review by the SEC and discusses various other developments of interest to non-US companies.View full memo, "It’s Annual Report Time! New Developments, Practices and Trends for the 2012 Form 20-F"
