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FASB Disclosure

Stinson - Corporate & Securities Law Blog

FASB Proposal Addresses Classification of Debt

FASB has issued a proposed Accounting Standards Update, or ASU, intended to improve guidance used to determine whether debt should be classified as a current or noncurrent liability in a classified balance sheet....more

Katten Muchin Rosenman LLP

SEC Commissioner Piwowar Speaks at Current Financial Reporting Issues Conference

On November 16, Securities and Exchange Commissioner Michael Piwowar addressed the 34th Annual Current Financial Reporting Issues Conference in New York to share his views on the current and future state of financial...more

Cooley LLP

SEC Staff To Issue Guidance Related To New Revenue Recognition Standard

Cooley LLP on

With 700 pages of new rules released regarding FASB’s new revenue recognition standard, it’s no wonder that companies have a lot of questions about the rules. (For more on the standard, see this post .) According to this...more

Sheppard Mullin Richter & Hampton LLP

Fourth Circuit Affirms Dismissal of Securities Fraud Complaint Where Inference of Scienter Was Not Sufficiently Strong

In Yates v. Municipal Mortgage & Equity, LLC, No. 12-2496 (4th Cir. Mar. 7, 2014), the United States Court of Appeals for the Fourth Circuit affirmed the dismissal of a securities fraud claim under Section 10(b) of the...more

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