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Asset Management Regulatory Year in Review 2024

2024 was a year of meaningful regulatory change for asset managers globally. The regulatory activity was wide ranging and without a particular unifying theme. In fact, the wide, and in cases diverging focuses of key global...more

Threading the Needle: The US Securities and Exchange Commission's Final Climate-Related Disclosure Rules

On 6 March 2023, by a 3-2 vote of the Commissioners split along party lines, the US Securities and Exchange Commission (SEC) adopted “The Enhancement and Standardization of Climate-Related Disclosures for Investors” final...more

New Disclosure Requirements for Your Form 10-K

After a prolific year of rulemaking for the US Securities and Exchange Commission (SEC), public companies need to be aware of new disclosure requirements for their upcoming Form 10-K filings for the fiscal year ended 31...more

Preparing for the Annual Reporting Season: Non-GAAP Measures

On 13 December 2022, the Division of Corporation Finance of the U.S. Securities and Exchange Commission (SEC) revised three and issued four new Compliance and Disclosure Interpretations (C&DIs) updating guidance on the use of...more

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