On May 3, 2023, the Securities and Exchange Commission (SEC) adopted final rules that significantly increase issuers’ disclosure obligations by requiring more detailed periodic disclosure about repurchases and issuer trading...more
The Securities and Exchange Commission (SEC) recently adopted amendments to modernize and simplify Regulation S-K and its forms. These amendments were based on the SEC’s November 23, 2016, report to Congress and serve to...more
On August 31, 2016, the Securities and Exchange Commission (SEC) proposed amendments to its forms and rules that would require issuers that file registration statements and periodic and current reports, which include exhibits...more
The Securities and Exchange Commission (SEC) recently released two separate proposals, one that aims to expand “smaller reporting company” eligibility and another that is designed to streamline disclosure requirements....more
8/3/2016
/ Disclosure Requirements ,
Emerging Growth Companies ,
GAAP ,
IFRS ,
Proposed Amendments ,
Public Comment ,
Regulation S-K ,
Regulation S-X ,
Securities and Exchange Commission (SEC) ,
Smaller Reporting Companies ,
Stock Float ,
Threshold Requirements
On May 17, 2016, the staff of the Division of Corporation Finance of the Securities and Exchange Commission (SEC) issued 12 new Compliance & Disclosure Interpretations (C&DIs) regarding the use of non-GAAP financial...more