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Disclosure Requirements › Securities and Exchange Commission (SEC) › Revenue

Ankura

Common PCAOB Inspection Findings and Actions Firms Can Take to Improve Audit Quality and Reduce the Risk of Regulatory Enforcement...

Ankura on

In July 2023, the PCAOB published the spotlight, “Staff Update and Preview of 2022 Inspection Observations.” The article summarized the PCAOB's common findings from its 2022 inspection season. Many of the findings observed in...more

Hogan Lovells

SEC alleges FD violation for selective disclosure to analysts aimed at reducing consensus revenue estimate

Hogan Lovells on

The SEC recently filed a civil suit in federal district court against AT&T, Inc. charging the company with violating Regulation FD in 2016 by selectively disclosing nonpublic financial estimates and results to sell-side...more

Fenwick & West LLP

SEC Issues Final Rules Amending MD&A Requirements and Other Financial Disclosures

Fenwick & West LLP on

The U.S. Securities and Exchange Commission has issued final rules adopting amendments to certain financial disclosure requirements and to the disclosure required in Management’s Discussion and Analysis (MD&A). We previously...more

Stinson - Corporate & Securities Law Blog

Channel Stuffing: SEC Charges Global Alcohol Producer with Disclosure Failures

Stinson - Corporate & Securities Law Blog on

The SEC announced charges against alcohol producer Diageo plc for failing to make required disclosures of known trends relating to the shipments of unneeded products by its North American subsidiary to distributors. Diageo...more

Foley Hoag LLP - Global Business and Human...

Securities and Exchange Commission Sets Schedule for Rulemaking on Revenue Transparency

Foley Hoag LLP - Global Business and Human... on

On October 2, the Securities and Exchange Commission (“SEC”) filed a schedule with the U.S. District Court for the District of Massachusetts providing details as to when the agency will seek to issue a final rule on revenue...more

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