News & Analysis as of

Disclosure Requirements Regulation S-X Form S-1

Latham & Watkins LLP

Desktop Staleness Calendar for 2026 Offerings

Latham & Watkins LLP on

Calendar notes when financial go stale for issuers with fiscal years ending December 31, 2025....more

Bass, Berry & Sims PLC

SEC Adopts Rules that Could Ease Disclosure Burden on Middle Market Public Companies

Bass, Berry & Sims PLC on

On June 28, the SEC adopted regulations that could reduce the reporting burden on middle market public companies. In summary, the SEC adopted amendments to the smaller reporting company (SRC) definition to increase the...more

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