The U.S. Securities and Exchange Commission's (SEC) Division of Corporation Finance (the Division) on March 25, 2020, released CF Disclosure Guidance: Topic No. 9 (the Guidance), which provides the Division's current view...more
HIGHLIGHTS:
- The U.S. Securities and Exchange Commission (SEC) issued a 341 page concept release in April requesting market participants to comment on its proposals to update and modernize Regulation S-K.
- The...more
At an open meeting on September 18, 2013, the Securities and Exchange Commission (SEC) approved for public comment proposed "pay ratio" disclosure rules to implement Section 953(b) of the Dodd-Frank Wall Street Reform and...more