News & Analysis as of

Disclosure Requirements Accounting

A&O Shearman

Judge dismisses most of SEC’s suit against SolarWinds over cybersecurity disclosures

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On July 18, 2024, U.S. District Judge Paul Engelmayer of the U.S. District Court for the Southern District of New York issued a comprehensive 107-page opinion that may have significant implications for the Securities and...more

Woodruff Sawyer

Uncooked Books: Avoiding SEC Accounting Scrutiny

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When we think about the kinds of issues that the SEC is intended to regulate, big accounting frauds – Enron, WorldCom, Tyco – are top of mind. In this week’s D&O Notebook, my colleague and former SEC Enforcement Senior...more

White & Case LLP

Key Considerations for the 2024 Annual Reporting Season: Your Upcoming Form 20-F and other FPI-Specific Considerations

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This memorandum outlines key considerations from White & Case's Public Company Advisory Group for foreign private issuers ("FPIs") during the 2024 annual reporting season, divided into two sections: Form 20-F Housekeeping...more

Nutter McClennen & Fish LLP

Nutter Securities Enforcement Update: January 1, 2024

The Nutter Securities Enforcement Update is a periodic summary of noteworthy recent securities enforcement activity, settlements, decisions, and charges....more

Fenwick & West LLP

FASB Issues Significant Update on Accounting for Crypto Assets

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The Financial Accounting Standards Board (FASB) has issued a new accounting standard to improve the accounting for and disclosure of certain crypto assets. The new standard marks a significant change in how companies...more

Cooley LLP

Some highlights of the 2023 PLI Securities Regulation Institute

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This year’s PLI Securities Regulation Institute was a source for a lot of useful information and interesting perspectives. Panelists discussed a variety of topics, including climate disclosure (although no one shared any...more

Ankura

Economic Crime and Corporate Transparency Act 2023: Key Considerations for Addressing Failure to Prevent Fraud

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The Economic Crime Bill received Royal Assent on 26 October 2023. Included in the Act is the failure to prevent fraud offence, under which large companies will be liable when a specified fraud offence is committed by an...more

McDermott Will & Emery

[Webinar] 2023 Enforcement Outlook Series | SEC Enforcement: Recent Trends and What to Expect - October 26th, 12:00 pm - 1:00 pm...

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As we enter the final quarter of 2023, the US Securities and Exchange Commission (SEC) continues to maintain an aggressive enforcement agenda. Looking ahead to 2024, companies should expect more of the same. In this webinar,...more

Latham & Watkins LLP

FASB Adopts Changes to Accounting and Disclosure Standards for Digital Assets

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The new standard aims to improve accounting treatment of certain digital assets under GAAP and may pave the way for increased institutional adoption. On September 6, 2023, the Financial Accounting Standards Board (FASB)...more

Cooley LLP

SEC charges GTT with disclosure failures and control violations

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This press release announces settled charges brought by the SEC against GTT Communications, Inc., a multinational telecommunications and internet service provider, for failure to disclose material information about...more

Cooley LLP

SEC charges DXC with misleading non-GAAP disclosures and absence of non-GAAP disclosure controls

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The SEC has announced settled charges against DXC Technology Company, a multi-national information technology company, for making misleading disclosures about its non-GAAP financial performance in multiple reporting periods...more

Cooley LLP

The FASB issues new ASU on supply chain financing arrangements

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For several 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 “supply...more

Cooley LLP

Commissioner Roisman talks cybersecurity

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On Friday, in remarks before the L.A. County Bar Association, SEC Commissioner Elad Roisman addressed some of the challenges associated with cybersecurity and cyber breaches and similar events. In his presentation, Roisman...more

Cooley LLP

Blog: SEC charges healthcare services company engaged in earnings management

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Yesterday, the SEC announced settled charges against Healthcare Services Group, Inc., a provider of housekeeping and other services to healthcare facilities, its CFO and its controller, for alleged failures to properly accrue...more

Cooley LLP

Blog: FASB to look at requiring disclosure of supply chain financing

Cooley LLP on

For over a year, the SEC, credit rating agencies, investors, the Big Four accounting firms and other interested parties have been sounding the alarm about a popular financing technique called “supply chain financing”—not that...more

Foley & Lardner LLP

Obama-Era Administrative Overreach and its Multi-Billion Dollar Adverse Impact on the U.S. Health Care System - Fact Sheet &...

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The Trump Administration has prioritized the elimination of overreaching regulations: In FY 2017, the Trump Administration reduced lifetime net regulatory costs across all agencies by $8.1 billion ($570 million per year)....more

Cooley LLP

Blog: SASB issues sustainability accounting standards for 77 industries

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Way back in 2016, the SEC issued a Concept Release requesting comment on an enormous variety of potential changes to Reg S-K, including sustainability. As reported by BNA, then-Director of Corp Fin, Keith Higgins, advised...more

Chambliss, Bahner & Stophel, P.C.

HIPAA Changes May Be on the Way

Since the major HIPAA overhaul implemented in 2013, there have been few changes to HIPAA privacy, security, and breach notification regulations. However, several HIPAA regulatory changes may now be on the way...more

Cooley LLP

Blog: Public Companies Expected To Be Required To Disclose Government Subsidies

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This article in Bloomberg BNA reports that FASB is expected to issue new rules this year that will require public companies to disclose the amount of their government subsidies. Government support would include, for example,...more

Foley Hoag LLP

Considerations for the Acquisition of a Non-U.S. Company by a U.S. Public Company

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When it is time to sell a company, there are a number of financial and legal steps a business should consider to ready itself for a merger or acquisition. When the potential buyer is a U.S. public company, that list may get...more

Proskauer - Not for Profit/Exempt...

Proposed Changes to Financial Accounting for Not-for-Profit Entities

The Financial Accounting Standards Board (“FASB”) has issued an exposure draft of a Proposed Accounting Standards Update, Presentation of Financial Statements of Not-for-Profit Entities, which would make significant changes...more

WilmerHale

PCAOB Requests Supplemental Comment on Rules to Require Disclosure of Engagement Partners and Audit Participants

WilmerHale on

At an open meeting on June 30, 2015, the Public Company Accounting Oversight Board unanimously voted to publish a supplemental request for comment on potential rules to require the disclosure of certain audit participants on...more

Eversheds Sutherland (US) LLP

SEC Proposes Controversial Rule Requiring Companies to Adopt No-Fault Clawback Policies

Recently, the U.S. Securities and Exchange Commission (SEC or the Commission) proposed a controversial new rule under the Dodd-Frank Act that instructs companies to establish policies that require “executive officers” to...more

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