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This checklist highlights certain considerations for companies preparing to file annual reports on Form 10-K for the calendar year ended 2023 and is intended to serve as a focused resource highlighting changes in disclosure requirements and points of emphasis for the Securities and Exchange...

To date, and with exception of online casino games, access to most video games has not been strictly limited by age or other criteria1. That, however, may be changing. In this chapter we will explore the history of loot boxes, their impact on gaming culture, and the prospects for their global...