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SEC Comment Letter Process Disclosure Requirements Generally Accepted Accounting Procedures

Maynard Nexsen

Insights from Recent SEC Comments on Segment Reporting

Maynard Nexsen on

The SEC Division of Corporation Finance has a filing review process to monitor and enhance compliance by registrants with applicable disclosure and accounting requirements. Under this process, the SEC Staff reviews...more

Bass, Berry & Sims PLC

Adjusting for Litigation Expenses in a Non-GAAP Financial Measure

Bass, Berry & Sims PLC on

It should come as no surprise to readers of our blog that public companies often expend significant resources each year on managing litigation matters. As a result, perhaps it is natural that some companies might want to...more

A&O Shearman

It’s Annual Report Time—Recent Developments and Trends for the Preparation of Form 20-F - 2019

A&O Shearman on

It is now time for foreign private issuers to prepare their annual reports on Form 20-F. For companies with a calendar year-end, the Form 20-F must be filed with the U.S. Securities and Exchange Commission (the SEC) by 30...more

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