Life Sciences Quarterly: A View From Washington: What to Expect From the SEC
Last week, the SEC announced the adoption of Staff Accounting Bulletin No. 120 (SAB 120), which provides guidance for companies as to how they should recognize and disclose the cost of providing “spring-loaded” awards to...more
Find out why the recent guidance from the SEC on how SPAC warrants are classified requires careful consideration of the specific facts and circumstances for each entity and each contract....more
The clock is ticking for the ultimate end of LIBOR. Here’s what companies should consider now for their hedge designations....more
Executing a successful IPO or direct listing in the United States requires a significant amount of work. Much of this work has to be done well in advance of the anticipated date of the company’s organizational meeting with...more
1. Introduction - Since 1990, the Hungarian economy has been based on the principles of market economy and considers the freedom of economic competition a priority. On this basis, the regulation of business associations...more
Section 1601 of the California Corporations Code establishes a shareholder's right to inspect the "accounting books and records and minutes of proceedings of the shareholders and the board and committees of the board". A...more
As the compliance function has matured, Chief Compliance Officers have built important relationships with related functions that are critical to the compliance function. Over the last few years, we have seen the Justice...more