Income Tax, AI Disclosures on Tap for Annual Corporate Reports

December 30, 2025, 9:45 AM UTC

Publicly traded companies are headed into an annual reporting season that will see them add new disclosures to their financial reports on tariff-related risks and income tax payments made to jurisdictions around the world.

Corporate accountants will navigate fresh requirements and evolving risks after a turbulent year marked by a new tax law, ever-evolving trade policy, and artificial intelligence advancements as they prepare their companies’ 2025 reports, called Form 10-Ks.

Businesses with fiscal years ending Dec. 31 will be under deadlines in early 2026 to file their reports with the US Securities and Exchange Commission. Investors use 10-K filings’ financial ...

Learn more about Bloomberg Law or Log In to keep reading:

See Breaking News in Context

Bloomberg Law provides trusted coverage of current events enhanced with legal analysis.

Already a subscriber?

Log in to keep reading or access research tools and resources.