News & Analysis as of

Financial Reporting

SEC's Chief Accountant Discusses Financial Reporting for Initial Coin Offerings

by Blank Rome LLP on

Corporate, M&A, and Securities - Action Item: The Securities and Exchange Commission’s (“Commission” or “SEC”) registration requirements apply to offers and sales of securities in the United States and include filing...more

SEC Updates Financial Reporting Manual

On August 25, 2016, the SEC’s Division of Corporation Finance (“Corp Fin”) updated its Financial Reporting Manual by making the following changes...more

Blog: Do Material Weaknesses Point To Fraud Risk?

by Cooley LLP on

It’s not just Dodd-Frank that has been roundly disparaged in some quarters, SOX 404(b)—the requirement to have an auditor attestation and report on management’s assessment of internal control over financial reporting—has also...more

UK Corporate Governance Reform – the Government’s Final Proposals

by Shearman & Sterling LLP on

On 29 August 2017, the UK Government published its response to the green paper on corporate governance reform that it issued at the end of November 2016. It intends to implement its reform proposals — so that they apply to...more

Investment Services Regulatory Update - August 2017

by Vedder Price on

On August 7, 2017, the SEC’s Office of Compliance Inspections and Examinations (OCIE) issued a Risk Alert providing a summary of the staff’s observations from sweep exams of broker-dealers, investment advisers and funds...more

2017 EY Survey Reports Steady Increase in Voluntary Audit-Related Disclosures

by WilmerHale on

In its sixth annual report on voluntary audit committee reporting to shareholders, Ernst & Young observed “similar increases in voluntary audit-related disclosure as in the past several years, with steady growth in certain...more

An Unexpected Free Cash Flow Comment from the SEC Staff

It is surprising how much attention free cash flow continues to generate in SEC disclosures. After all, it’s been used for decades as a non-GAAP financial measure....more

Northern District Of California Denies Motion To Dismiss, Holding That Allegations Supported Inference That Statements Regarding...

by Shearman & Sterling LLP on

On July 26, 2017, Judge Claudia Wilken of the United States District Court for the Northern District of California denied a motion to dismiss a putative securities class action alleging that GoPro, Inc. (“GoPro”), its CEO,...more

Materiality – “Shoulda, Coulda, Woulda?”

by Allen Matkins on

John Jenkins recently took note of this letter from the SEC’s Office of Investor Advocate commenting on a proposal by the Financial Accounting Standards Board to amend the definition of “materiality” in Concepts Statement No....more

United we stand. But lawfully.

by Seyfarth Shaw LLP on

Trade union conduct is constantly changing, and our team have observed trends that are reshaping the boundaries, and that have already begun to impact our clients....more

SEC Filings: Reports Of Cybersecurity As A Corporate Risk Factor On The Rise

by Fox Rothschild LLP on

One way to measure the increasing importance of cybersecurity to American businesses is to track how often the issue arises as a risk factor in corporate filings with the Securities and Exchange Commission. A recent...more

Anti-Corruption Compliance: The Need to Look Under the Cloak of Materiality

by Michael Volkov on

Sarbanes-Oxley revolutionized the auditing profession. Section 404 imposed stringent requirements for disclosure of the state of a company’s internal controls and financial reporting. The company’s independent auditor is...more

Foreign Investment Reporting to the United States: Out-Bound Investment from the United States Specific Survey Report Forms 5-year...

by McNair Law Firm, P.A. on

The U.S. Department of Commerce, Bureau of Economic Analysis (BEA), conducts mandatory surveys to collect information on direct investment. There are three (3) specific surveys which track “out-bound” foreign investment: a...more

New Revenue Recognition Standard – Part VI: What Does Mean?

by Thomas Fox on

Over several blog posts, I have explored in detail the new Financial Accounting Standards Board (FASB) Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606), which set forth a new Revenue...more

SEC Chief Accountant Offers Guidance to Audit Committees

by WilmerHale on

SEC Chief Accountant Wesley Bricker recently delivered another speech in which he discussed current issues in financial reporting and highlighted the critical roles that auditors, audit committees and audit regulation play in...more

Blog: Task Force Provides Framework And Guidance For Climate-Related Financial Disclosures

by Cooley LLP on

The Financial Stability Board’s Task Force on Climate-related Financial Disclosures (TCFD) has recently issued its exhaustive final report—Recommendations of the Task Force on Climate-related Financial Disclosures—and...more

TCFD Report Will Shape Future Expectations for Climate-Related Financial Disclosures

by Beveridge & Diamond PC on

On June 29, 2017, the Task Force on Climate-Related Financial Disclosures (TCFD or Task Force) released its Final Report providing recommendations on voluntary climate-related financial disclosures. The recommendations,...more

Foreign Investment Reporting to the United States: Out-Bound Investment from the United States Specific Survey Report Forms Annual...

by McNair Law Firm, P.A. on

The U.S. Department of Commerce, Bureau of Economic Analysis (BEA), conducts mandatory surveys to collect information on direct investment. There are three (3) specific surveys which track “out-bound” foreign investment, a...more

SEC Chair Addresses Capital Formation

In a speech earlier today, July 12, 2017, Securities and Exchange Commission Chair Clayton discussed the Commission’s guiding principles. In his comments relating to disclosure requirements, Chair Clayton noted that “the...more

Will TCFD Final Recommendations Change the Landscape of Climate-related Financial Disclosure?

by Latham & Watkins LLP on

On 29 June 2017, the Task Force on Climate-related Financial Disclosure (TCFD) published its final recommendations. The TCFD set out information that companies should disclose to enable investors, lenders, and insurance...more

News Round Up - June 2017

by Morrison & Foerster LLP on

More on the IPO Market from the SEC Investor Advisory Committee - The SEC Investor Advisory Committee devoted its June 22, 2017, session to a discussion of the decline in the number of U.S. IPOs. Chair Clayton addressed...more

Foreign Investment Reporting to the United States: Out-Bound Investment from the United States Specific Survey Report Forms...

by McNair Law Firm, P.A. on

The U.S. Department of Commerce, Bureau of Economic Analysis (BEA), conducts mandatory surveys to collect information on direct investment. There are three (3) specific surveys which track “out-bound” foreign investment: a...more

2017 Legislative Changes to the Florida Condominium Act

On June 26, 2017, Governor Scott approved House Bill 1237, changing or amending a number of statutes regulating condominium associations. These statutes address conflicts of interest and access to official records, changes...more

2017 Community Association Legislation

by Roetzel & Andress on

The Florida Legislature has approved several bills affecting condominium, cooperative, and homeowners’ associations. House Bill 1237 and Senate Bill 1520 only amend Chapter 718, Florida Statutes (the Condominium Act). Senate...more

Foreign Investment Reporting to the United States: Out-Bound Investment from the United States (Part 6)

by McNair Law Firm, P.A. on

The U.S. Department of Commerce, Bureau of Economic Analysis (BEA), conducts seven (7) mandatory surveys to collect information on direct investment. These seven surveys consist of an initial survey for any new direct...more

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