The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward.
In this issue:
- US DEVELOPMENTS
- Securities and Exchange Commission (“SEC”) Developments
- SEC Reporting Companies Begin to Comply with New Iran-Related Disclosure Requirements
- SEC Says Social Media...more
Companies commonly supplement their reported earnings under U.S. generally accepted accounting principles (GAAP) with non-GAAP financial measures that they believe more accurately reflect their results of operations or...more
Companies are required to comply with certain of the new listing standards relating to compensation adviser independence by July 1, 2013.
On January 11, 2013, the Securities and Exchange Commission (SEC) approved...more
On June 28, 2012, the SEC Division of Corporation Finance provided an updated announcement stating that emerging growth companies (EGCs) and foreign private issuers (FPIs) should continue to use the secure email system...more