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Life Sciences Quarterly: A View From Washington: What to Expect From the SEC
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
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
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
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