Latham & Watkins, in collaboration with KPMG, has released 2023 guides to the financial statements required for US securities offerings. These companion guides provide US issuers and non-US issuers a roadmap to help navigate...more
1/23/2024
/ Acquisitions ,
Balance Sheets ,
Corporate Governance ,
Corporate Issuers ,
Disclosure Requirements ,
Financial Statements ,
Foreign Private Issuers ,
Form 8-K ,
GAAP ,
Internal Controls ,
MD&A Statements ,
Non-GAAP Financial Measures ,
Public Offerings ,
Publicly-Traded Companies ,
Rule 144A ,
Securities and Exchange Commission (SEC)
Latham & Watkins, in collaboration with KPMG, has released 2023 guides to the financial statements required for US securities offerings. These companion guides provide US issuers and non-US issuers a roadmap to help navigate...more
1/23/2024
/ Corporate Governance ,
Corporate Issuers ,
Disclosure Requirements ,
Financial Statements ,
Foreign Private Issuers ,
Form 8-K ,
GAAP ,
Internal Controls ,
MD&A Statements ,
Public Offerings ,
Publicly-Traded Companies ,
Rule 144A ,
Securities and Exchange Commission (SEC)
The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward.
This User’s...more
1/11/2023
/ Corporate Governance ,
Disclosure Requirements ,
Emerging Growth Companies ,
Financial Statements ,
Foreign Issuers ,
Form 8-K ,
GAAP ,
Internal Controls ,
Publicly-Traded Companies ,
Rule 144A ,
Securities and Exchange Commission (SEC)
The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward.
This User’s...more
The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward.
This User’s...more
1/3/2022
/ Acquisitions ,
Balance Sheets ,
Corporate Governance ,
Corporate Issuers ,
Disclosure Requirements ,
Emerging Growth Companies ,
Financial Statements ,
Form 8-K ,
GAAP ,
Internal Controls ,
JOBS Act ,
MD&A Statements ,
Public Offerings ,
Publicly-Traded Companies ,
Rule 144A ,
Securities and Exchange Commission (SEC)
The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward.
This User’s Guide...more
1/3/2022
/ Acquisitions ,
Audits ,
Corporate Governance ,
Disclosure Requirements ,
Emerging Growth Companies ,
Financial Statements ,
Foreign Issuers ,
Foreign Private Issuers ,
GAAP ,
Internal Controls ,
JOBS Act ,
MD&A Statements ,
Rule 144A ,
Securities and Exchange Commission (SEC) ,
Securities Regulation
The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward.
This User’s...more
3/2/2021
/ Corporate Governance ,
Corporate Issuers ,
Disclosure Requirements ,
Financial Statements ,
Foreign Issuers ,
Foreign Private Issuers ,
GAAP ,
IFRS ,
MD&A Statements ,
Publicly-Traded Companies ,
Rule 144A ,
Securities and Exchange Commission (SEC)
The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward.
This User’s...more
3/2/2021
/ Corporate Governance ,
Corporate Issuers ,
Disclosure Requirements ,
Financial Statements ,
Foreign Private Issuers ,
GAAP ,
MD&A Statements ,
Public Offerings ,
Publicly-Traded Companies ,
Rule 144A ,
Securities and Exchange Commission (SEC)
The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward.
This User’s...more
1/13/2020
/ Acquisitions ,
Balance Sheets ,
Corporate Governance ,
Corporate Issuers ,
Disclosure Requirements ,
Emerging Growth Companies ,
Financial Statements ,
Foreign Private Issuers ,
Form 8-K ,
GAAP ,
Internal Controls ,
JOBS Act ,
MD&A Statements ,
Non-GAAP Financial Measures ,
Public Offerings ,
Publicly-Traded Companies ,
Regulation S-K ,
Regulation S-X ,
Regulatory Oversight ,
Rule 144A ,
Securities and Exchange Commission (SEC)
The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward.
This User’s...more
1/13/2020
/ Acquisitions ,
Balance Sheets ,
Corporate Governance ,
Corporate Issuers ,
Disclosure Requirements ,
Emerging Growth Companies ,
Financial Statements ,
Foreign Private Issuers ,
Form 8-K ,
GAAP ,
Internal Controls ,
JOBS Act ,
MD&A Statements ,
Non-GAAP Financial Measures ,
Public Offerings ,
Publicly-Traded Companies ,
Regulation S-K ,
Regulation S-X ,
Regulatory Oversight ,
Rule 144A ,
Securities and Exchange Commission (SEC)
The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward.
This User’s...more
1/9/2019
/ Corporate Governance ,
Corporate Issuers ,
Emerging Growth Companies ,
Financial Reporting ,
Financial Statements ,
Foreign Private Issuers ,
GAAP ,
IFRS ,
JOBS Act ,
Non-GAAP Financial Measures ,
Rule 144A ,
Securities and Exchange Commission (SEC)
The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward.
This User’s...more
1/9/2019
/ Corporate Governance ,
Disclosure Requirements ,
Emerging Growth Companies ,
Financial Statements ,
Foreign Private Issuers ,
Form 8-K ,
GAAP ,
Internal Controls ,
JOBS Act ,
Non-GAAP Financial Measures ,
Publicly-Traded Companies ,
Rule 144A ,
Securities and Exchange Commission (SEC)
The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward.
This User’s...more
The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward.
This User’s...more
1/5/2018
/ Acquisition Agreements ,
Acquisitions ,
Financial Statements ,
Foreign Private Issuers ,
Form 8-K ,
GAAP ,
Non-GAAP Financial Measures ,
Offerings ,
Public Offerings ,
Rule 144A ,
Securities and Exchange Commission (SEC)
The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward.
This User’s...more
1/20/2016
/ Emerging Growth Companies ,
Financial Reporting ,
Financial Statements ,
Foreign Private Issuers ,
Form 8-K ,
GAAP ,
Internal Controls ,
Non-GAAP Financial Measures ,
Public Offerings ,
Rule 144A ,
Securities and Exchange Commission (SEC)
In previous installments, we covered the basics of the margin regulations. In our final two installments, we’ll cover a few practice points and explore some of the more complex margin issues (particularly under Regulation U),...more
5/6/2014
/ Collateral ,
Corporate Bonds ,
Corporate Sales Transactions ,
Credit Agreements ,
Equity Transactions ,
Financing ,
Margin Calls ,
Mergers ,
Over The Counter Derivatives (OTC) ,
Regulation U ,
Rule 144A ,
Secured Debt ,
Stocks
We conclude our overview of bond mechanics with an examination of a few complexities associated with tack-on offerings. Tack-on deals are often viewed as so easy that they can practically run themselves. And yet, there a few...more
The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward.
This User’s...more