Recently, in connection with the Securities and Exchange Commission’s consideration of proposed amendments to the definition of “smaller reporting company,” the Commission had an opportunity to consider including in the...more
The Securities and Exchange Commission recently published guidance providing some useful clarifications related to the Commission’s recent changes to the definition of “smaller reporting company”....more
At last week’s open meeting, the Securities and Exchange Commission originally had been scheduled to consider a proposed amendment to Regulation S-X Rules 3-10 and 3-16, as we had previously blogged. The agenda for the open...more
At yesterday’s open meeting, the Securities and Exchange Commission adopted an amendment to Rule 701. The Commission was mandated to adopt an amendment to Rule 701 by the Economic Growth, Regulatory Relief and Consumer...more
H. Scott Asay and Jeffrey Hales have authored a paper, “Disclaiming the Future: Investigating the Impact of Cautionary Disclaimers on Investor Judgments Before and After Experiencing Economic Loss,” which reviews how...more
The Securities and Exchange Commission Office of Investor Advocate released its report on the objectives of the Office for Fiscal Year 2019. ...more
The Senate Banking Committee recently considered various securities-related bills, including the following...more
7/10/2018
/ Cybersecurity ,
Disclosure Requirements ,
Emerging Growth Companies ,
Financial Regulatory Reform ,
Legislative Agendas ,
Proposed Legislation ,
Public Offerings ,
Publicly-Traded Companies ,
Regulatory Requirements ,
Sarbanes-Oxley ,
Senate Banking Committee ,
Startups
The Securities and Exchange Commission’s disclosure effectiveness initiative has, among other things, focused on the fact that risk factors in SEC disclosure documents have over the years become longer, often making it...more
During this morning’s open meeting of the Securities and Exchange Commission, which is Commissioner Piwowar’s last open meeting, the Commissioners unanimously voted to adopt amendments to the definition of smaller reporting...more
6/29/2018
/ Amended Regulation ,
Disclosure Requirements ,
Publicly-Traded Companies ,
Regulation S-K ,
Regulation S-X ,
Regulatory Oversight ,
Regulatory Requirements ,
Sarbanes-Oxley ,
Securities and Exchange Commission (SEC) ,
Smaller Reporting Companies ,
Threshold Requirements ,
XBRL Filing Requirements
This Thursday, the Securities and Exchange Commission will hold an open meeting to consider, among other things, proposed amendments to the definition of “smaller reporting company” (SRC), as well as proposed amendments to...more