When the Securities and Exchange Commission (the “Commission”) adopted amendments to raise the thresholds in the smaller reporting company definition last year, the Commission did not make the corresponding amendments to the...more
On October 4, 2018, the Securities and Exchange Commission (the “Commission”) published the final rule adopting amendments to certain disclosure requirements that have become duplicative, overlapping, or outdated in light of...more
On October 11, 2017, the U.S. Securities & Exchange Commission (the Commission) proposed amendments to simplify and modernize the disclosure obligation of public companies in an effort to reduce costs and burdens on...more
On May 17, 2016, the Securities and Exchange Commission (SEC) released updated Compliance and Disclosure Interpretations (C&DIs) related to the use of non-GAAP (Generally Accepted Accounting Principles) financial measures in...more