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BCLP

SEC Considers Modification of Foreign Private Issuer Criteria: May Result in Fewer Foreign Companies Qualifying as FPIs

BCLP on

On June 4, 2025, the SEC released a Concept Release seeking public comment on potential changes to the definition of foreign private issuer (“FPI”), which changes may have the effect of reducing the number of foreign...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

Hogan Lovells

Considerações sobre o Guide 3: novos requisitos para instituições financeiras emissoras nos EUA

Hogan Lovells on

Instituições financeiras bancárias passarão a divulgar dados estatísticos em um novo formato, com a substituição do Guide 3 por novas regras de divulgação, de acordo com uma nova subparte do Regulamento S-K. As novas regras...more

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