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Maynard Nexsen

Public Company Advisory: Q4 2023 SEC Snapshots

Maynard Nexsen on

The members of Maynard Nexsen’s Public Company Advisory Practice counsel public companies and companies aiming to become public on the full range of matters shaping their governance and operation in the public markets. As a...more

WilmerHale

Segments, Taxes, SAB 74 and More

WilmerHale on

The Financial Accounting Standards Board (FASB) was quite active at the end of 2023 and published two notable Accounting Standards Updates (ASUs) that are expected to meaningfully affect public company disclosures regarding...more

Fenwick & West LLP

FASB Issues Significant Update on Accounting for Crypto Assets

Fenwick & West LLP on

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

BakerHostetler

Crypto Products Launch in Payments, Data Management, Wireless Networks; FASB Updates Crypto Accounting Rules; Crypto Enforcement...

BakerHostetler on

Crypto Initiatives Focus on Latin America; New Tether Policy Aligns with OFAC - According to a press release, earlier this month Circle Internet Financial announced a partnership with Nubank, one of Latin America’s largest...more

BCLP

More Hot Topics for 2024 Reporting Season

BCLP on

As companies prepare for the upcoming proxy and annual report season, the following supplements the list of key items to consider contained in our October 2, 2023 post...more

Cooley LLP

FASB issues final ASU requiring enhanced disclosure of segment expenses

Cooley LLP on

The FASB has announced a final Accounting Standards Update designed to improve disclosures about public companies’ reportable segments, particularly disclosures about significant segment expenses—information that the FASB...more

Latham & Watkins LLP

FASB Adopts Changes to Accounting and Disclosure Standards for Digital Assets

Latham & Watkins LLP on

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

BakerHostetler

Firms Announce New Crypto Initiatives; Court Overturns Bitcoin ETF Rejection; FASB Updates Crypto Accounting Standard; SEC Brings...

BakerHostetler on

SWIFT Publishes Blockchain Pilot Findings; Firms Announce USDC Integrations - According to a recent press release, the Society for Worldwide Interbank Financial Telecommunication (Swift) recently published a report with...more

White and Williams LLP

Virtual Currency Ventures: Navigating Tax and Accounting Waters for Success

Step into the fascinating world of virtual currencies, where digital marvels like Bitcoin and Dogecoin, have captured the attention of adventurers and investors alike. As you venture into this dynamic realm, it's important to...more

Cooley LLP

FASB wants more disclosure about expenses

Cooley LLP on

FASB is moving ahead with new requirements for more information about public company expenses, approaching the issue from two perspectives: disaggregation of income statement expenses and segment reporting. More specifically,...more

Morgan Lewis

New FASB Standards Mandate Disclosure of Reverse Factoring Programs

Morgan Lewis on

Due to new standards issued by the Financial Accounting Standards Board (FASB) in late 2022, companies with supply chain financing are now required to comply with additional disclosures intended to monitor and understand the...more

ACA Group

First Liquidity Rule Enforcement, E-Comms Recordkeeping Fines and Scrutiny of Complex Investment Recommendations Continue: Lessons...

ACA Group on

Trustees Caught in the Crosshairs in Liquidity Rule Violations Case: The SEC recently filed a complaint against a mutual fund adviser and several of its trustees in the first case enforcing the Investment Company Act’s...more

Goldberg Segalla

FASB Seeking Comments on Proposed Amendments Regarding Digital Assets

Goldberg Segalla on

The Financial Accounting Standards Board (FASB) is seeking comments by Tuesday, June 6 on its newly proposed Accounting Standards Update (ASU). With the world of digital assets moving at lightning speed, the FASB’s...more

Ballard Spahr LLP

FASB Proposes New Crypto Accounting Standards, SEC Alert Reinforces ‘Securities’ Enforcement Authority

Ballard Spahr LLP on

Summary - The past week was a busy one in the cryptocurrency sphere: The Financial Accounting Standards Board (FASB) proposed new standards for crypto assets, and the SEC released an alert urging investors to remain...more

Woodruff Sawyer

Crypto Gets a Market Value Nod from FASB

Woodruff Sawyer on

The Financial Accounting Standards Board (FASB) is close to issuing final guidance for the accounting treatment of crypto assets. FASB will vote on the guidance in the coming weeks, but the most anticipated outcome is that...more

Mayer Brown Free Writings + Perspectives

SEC Accounting Standard Setting Statement

The SEC’s Chief Accountant Paul Munter, released a statement “Accounting Standard Setting in a Rapidly Evolving Business Environment: A Focus on the Timely Delivery of Investor Priorities,” discussing improvements to...more

BakerHostetler

DeFi, Stablecoin Products Launch; FASB to Allow Fair Value for Crypto Accounting; SEC Addresses Crypto IRAs; DOJ Enforcement...

BakerHostetler on

DeFi, Stablecoin Products Launch; Bitcoin Network Spikes Due to NFTs - According to reports, a new decentralized finance (DeFi) protocol recently launched that allows users to deposit the stablecoins USDC or DAI in a...more

Cooley LLP

Will companies need to provide more detailed country-by-country tax disclosure?

Cooley LLP on

The topic of taxes—corporate, presidential and otherwise—seems to be trending these days, with calls for greater transparency coming from investors, analysts and others, including speakers at the SEC’s Investor Advisory...more

Amundsen Davis LLC

Are Your Financial Covenants Ready for the New Lease Accounting Standard?

Amundsen Davis LLC on

Commercial loan documents may be impacted by new treatment of leases under ASC 842- Lenders and non-public companies should be aware of the impact of Financial Accounting Standards Board (FASB) ASC 842, the new lease...more

Cooley LLP

FASB issues proposed ASU on segment reporting

Cooley LLP on

Last month, the FASB issued a proposed ASU on segment reporting. In its announcement, the FASB explained that investors find segment information to be critically important to understanding a company’s different business...more

BakerHostetler

New Crypto Services Launch for Banks, Fintechs and Staking; DOJ Targets Major Cryptocurrency Money-Laundering Scheme; Japan Warns...

BakerHostetler on

Crypto Developments Emerge in Payments, Trading, Staking and Accounting This week, a global financial services and payment technology firm announced that it has partnered with a major U.S. cryptocurrency custody and...more

Cooley LLP

The FASB issues new ASU on supply chain financing arrangements

Cooley LLP on

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

Holland & Knight LLP

Addressing Underwater Stock Options

Holland & Knight LLP on

Given the significant decline in the stock prices of many companies over the past several months of 2022, a number of companies are reassessing their equity programs and considering repricing outstanding employee stock...more

Seward & Kissel LLP

FASB Issues Accounting Guidance on Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions

Seward & Kissel LLP on

The Financial Accounting Standards Board (FASB) recently issued an Accounting Standards Update (Update) to (1) clarify guidance in Topic 820, Fair Value Measurement, on measuring the fair value of an equity security that is...more

WilmerHale

Changes to ASC 280 (Segment Reporting) Appear Likely

WilmerHale on

Segment reporting - a frequent topic of SEC comments and the subject of long-running debate at the Financial Accounting Standards Board (FASB) - continues to appear on the FASB’s Technical Agenda, with some likely changes on...more

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JD Supra Privacy Policy

Updated: Dec 28, 2021:

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Links to Other Websites

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Information for EU and Swiss Residents

JD Supra's principal place of business is in the United States. By subscribing to our website, you expressly consent to your information being processed in the United States.

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Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

You can also manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard.

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California Privacy Rights

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You can make a request for this information by emailing us at privacy@jdsupra.com or by writing to us at:

Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

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Access/Correct/Update/Delete Personal Information

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Changes in Our Privacy Policy

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Contacting JD Supra

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Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

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