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Financial Reporting › Registration Statement › Publicly-Traded Companies

Orrick, Herrington & Sutcliffe LLP

SEC Expands Confidential Registration Statement Filing Process

Orrick, Herrington & Sutcliffe LLP on

The SEC announced that companies can now submit registration statements for confidential review before public filing in connection with most registered offerings. This expansion builds on the confidential filing process that...more

White and Williams LLP

Financial Reporting for Foreign Private Issuers Before the SEC

White and Williams LLP on

Under the current rules of the US Securities and Exchange Commission (SEC), foreign issuers are allowed to use International Financial Reporting Standards (IFRS) financial statements in their registration statements and...more

Skadden, Arps, Slate, Meagher & Flom LLP

"Corporate Finance Alert: The Use of Non-GAAP Financial Measures — A Disclosure Guide"

Skadden, Arps, Slate, Meagher & Flom LLP on

Companies commonly supplement their reported earnings under U.S. generally accepted accounting principles (GAAP) with non-GAAP financial measures that they believe more accurately reflect their results or financial position...more

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