On May 21, 2020, the Commission adopted amendments to the financial statement disclosure requirements for business acquisitions and dispositions by Commission registrants that also apply to companies undertaking an initial...more
9/9/2021
/ Acquisitions ,
Asset Test ,
Disclosure Requirements ,
Dispositions ,
Financial Services Industry ,
Financial Statements ,
Income Test ,
Initial Public Offering (IPO) ,
Investment Test ,
Investors ,
Popular ,
Publicly-Traded Companies ,
Regulation S-K ,
Regulation S-X
Acting Chairman of the Securities and Exchange Commission Michael Piwowar recently told Bloomberg in an interview that, pending confirmation of President Trump’s successor for chair of the SEC, the commission was “not going...more
The SEC’s Division of Corporation Finance posted five new Compliance and Disclosure Interpretations (C&DIs) regarding the pay ratio disclosure requirements in Item 402(u) of Regulation S-K on October 18, 2016. The “pay ratio”...more