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Capital Markets › Financial Reporting › Financial Statements

Mayer Brown Free Writings + Perspectives

SEC Releases Data on Regulation A and Regulation Crowdfunding Offerings

Mayer Brown Free Writings + Perspectives on

On May 28, 2025, the U.S. Securities and Exchange Commission (the “SEC”) released several reports produced by its Division of Economic and Risk Analysis (“DERA”) detailing data and statistics regarding the use of the...more

Ankura

Culture: Increasingly the Driving Force Behind Corporate Performance

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This article is part of a collaboration inside The Culture Lab @ Ankura where experts from different fields come together to tell a more impactful story about business outcomes. For this session, Karen Fletcher from Ankura...more

Fenwick & West LLP

Late-Stage GC Insights: Navigating the Road to an IPO

Fenwick & West LLP on

Fenwick corporate partner Ran Ben-Tzur recently led a small group discussion, “How can GCs identify, prepare for, and respond to pitfalls on the road to IPO?” at TechGC’s IPO Conference held in San Francisco. Below are some...more

Akin Gump Strauss Hauer & Feld LLP

Coming to Terms with Materiality Judgments for SEC Financial Statements

Akin Gump Strauss Hauer & Feld LLP on

Materiality in the context of the federal securities laws has been a topic of repeated focus by the Securities and Exchange Commission (SEC) and the courts over the years. That attention, however, has not necessarily produced...more

Mayer Brown Free Writings + Perspectives

Integrity of Financial Reporting and Foreign Issuers; China-Based Issuers

Mayer Brown Free Writings + Perspectives on

On Friday, the Chair of the Securities and Exchange Commission Jay Clayton, the Commission’s Chief Accountant Wes Bricker, and the Chairman of the PCAOB William Duhnke issued a statement reaffirming the significance to the...more

Morrison & Foerster LLP - JOBS Act

SEC Chief Accountant Gives Speech on Credible Financial Reporting in the Capital Markets

Morrison & Foerster LLP - JOBS Act on

On June 8, 2017, SEC Chief Accountant Wesley Bricker gave a speech titled “Advancing the Role of Credible Financial Reporting in the Capital Markets” at the 36th Annual SEC and Financial Reporting Institute Conference. Mr....more

Lowndes

A New Year's (Awaiting) Resolution

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As we close the books on the first chapter of our 2016 year, many investors cling to their New Year’s resolutions, hoping to make a material change that catalyzes a happy, healthy, and productive New Year. Yet it is a...more

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