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Disclosure Requirements › Financial Reporting › Materiality

A&O Shearman

Eastern District Of Pennsylvania Dismisses Putative Class Action Against Biotechnology Company For Failure To Adequately Allege...

A&O Shearman on

On July 29, 2025, the United States District Court for the Eastern District of Pennsylvania dismissed a putative class action asserting claims under the Securities Exchange Act of 1934 against a biotechnology company and its...more

Perkins Coie

Sustainability Disclosures: What Is Material?

Perkins Coie on

It is no surprise that more and more companies are issuing sustainability reports and broadly disclosing the effects of environmental, social, and governance (ESG) issues. A wide range of stakeholders are demanding this...more

Orrick, Herrington & Sutcliffe LLP

SEC Adopts Amendments to Rule 15c2 12

Orrick, Herrington & Sutcliffe LLP on

In mid-August, the SEC adopted amendments to its Rule 15c2-12 (the “Rule”), following 18 months of review of comments made to its original proposed amendments. The SEC action will be published in the Federal Register shortly....more

Jones Day

Are You Ready for "New GAAP" Revenue Recognition? SEC Disclosure Considerations

Jones Day on

"NEW GAAP" REVENUE RECOGNITION - In 2014, the U.S. Financial Accounting Standards Board ("FASB") issued new revenue standards under Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers...more

The Volkov Law Group

Anti-Corruption Compliance: The Need to Look Under the Cloak of Materiality

The Volkov Law Group on

Sarbanes-Oxley revolutionized the auditing profession. Section 404 imposed stringent requirements for disclosure of the state of a company’s internal controls and financial reporting. The company’s independent auditor is...more

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