As part of the ongoing efforts by the Securities and Exchange Commission (“SEC”) to modernize public company disclosures, the changes to Regulation S-K announced in late August will become effective on Monday, November...more
At a Glance:
In May, the Securities and Exchange Commission (the “SEC”) added twelve new Compliance and Disclosure Interpretations (“C&DIs”) on the use of non-GAAP (“Generally Accepted Accounting Principles”) financial...more
If a public company fails to disclose in its quarterly or annual reports trends and uncertainties that it could reasonably expect to have a material impact on revenues, at least one significant federal court has held that the...more