News & Analysis as of

Regulation S-X Securities Act of 1933 Corporate Governance

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

Baker Donelson

FAQ: The SEC's Proposed Rule on the Enhancement and Standardization of Climate Related-Disclosures

Baker Donelson on

On March 21, 2022, the U.S. Securities and Exchange Commission (SEC) released its much-anticipated proposed rule titled "The Enhancement and Standardization of Climate-Related Disclosures for Investors." The proposed enhanced...more

Dorsey & Whitney LLP

SEC Requests Comments on Earnings Releases and Quarterly Reporting

Dorsey & Whitney LLP on

The SEC issued a request for comment on the nature and timing of disclosures that reporting companies must provide in quarterly reports on Form 10-Q, including when the requirements overlap with earnings releases furnished on...more

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