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Disclosure Requirements Securities and Exchange Commission (SEC) Public Entities

K2 Integrity

SEC’s New Cyber Disclosure Rule: Challenges, Consequences, And Compliance

K2 Integrity on

The U.S. Securities and Exchange Commission’s (SEC) impending cyber disclosure rule, slated to commence on 15 December 2023, underscores an imperative shift towards a more transparent and accountable cybersecurity posture for...more

Morgan Lewis

FASB Revised Guidance Will Decrease Discontinued Operations Treatment

Morgan Lewis on

The FASB recently issued an Accounting Standards Update that should reduce reporting of discontinued operations (disc ops) in some circumstances. The revised standard provides that only the disposal of a part of an entity...more

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