News & Analysis as of

Financial Statements Supply Chain

Winthrop & Weinstine, P.A.

General Counsel Checklist: Tariffs and SEC Disclosures

As global trade tensions escalate following the Trump administration’s proposed sweeping tariffs on imports, public companies face renewed pressure to ensure that securities disclosures adequately capture evolving risks. The...more

Foley & Lardner LLP

The Importance of Due Diligence in M&A Transactions

Foley & Lardner LLP on

In any merger or acquisition, the due diligence stage is one of the most critical steps. It allows the acquiring company to identify dealbreakers, assess risks, make informed decisions, negotiate effectively, ensure...more

Morgan Lewis

New FASB Standards Mandate Disclosure of Reverse Factoring Programs

Morgan Lewis on

Due to new standards issued by the Financial Accounting Standards Board (FASB) in late 2022, companies with supply chain financing are now required to comply with additional disclosures intended to monitor and understand the...more

Seward & Kissel LLP

SEC Updates for the Upcoming 2022 Annual Reports on Form 10-K and Form 20-F

Seward & Kissel LLP on

The U.S. Securities and Exchange Commission (the “SEC”) has adopted amendments and updated disclosure requirements that are to be included in a reporting company’s annual report on Form 10-K or 20-F. The SEC has also proposed...more

White & Case LLP

US de-SPAC & SPAC data & statistics roundup - HI 2022

White & Case LLP on

US de-SPAC M&A deal value has contracted significantly during the first half of 2022, sliding from US$231.31 billion during the buoyant H1 2021 period to just US$26.29 billion for H1 2022. A wider M&A slowdown as a result of...more

White & Case LLP

US De-SPAC & SPAC data & statistics roundup - Q1 2022

White & Case LLP on

US De-SPAC M&A Commentary - US De-SPAC M&A deal value totaled US$8.13 billion from 16 De-SPAC deals in Q1 2022. This was significantly lower than the record US$155.43 billion of De-SPAC deal value from 81 deals reported at...more

Cooley LLP

FASB issues proposed update on supply chain financing programs

Cooley LLP on

For over two years, the SEC staff and advisory committees, credit rating agencies, investors, the Big Four accounting firms and other interested parties have been making noise about a popular financing technique called...more

Mayer Brown

Financial Statement Disclosure of Supply Chain and other Trade Payables Programs

Mayer Brown on

Financial Statement Disclosure of Supply Chain and other Trade Payables Programs - Trade payables programs have in recent years increased greatly in popularity among both large and small companies. While originally the...more

Thomas Fox - Compliance Evangelist

The Memoirs of Sherlock Holmes – The Yellow Face and Managing Third Parties

This week, we return to Sherlock Holmes-themed blog posts. We finished the review of The Adventures of Sherlock Holmes and now move on to The Memoirs of Sherlock Holmes. We began the adventure by considering one of the...more

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