GAAP

Corporate Finance Alert: The Use of Non-GAAP Financial Measures — A Disclosure Guide

by Skadden, Arps, Slate, Meagher & Flom LLP on 5/1/2013

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

SEC Official Describes Model To Identify Anomalous Accounting Results By Registrants

by Jill Radloff | Leonard, Street and Deinard - Dodd-Frank and... on 2/20/2013

Craig M. Lewis, Chief Economist and Director, Division of Risk, Strategy, and Financial Innovation, U.S. Securities & Exchange Commission, described the SEC’s “Accounting Quality Model,” or AQM. This model is being designed...more

A Few New Enforcement Priorities for FINRA

by Joseph Edmondson Jr., Richard Wallace | Foley & Lardner LLP on 2/4/2013

The enforcement mission of the Financial Industry Regulatory Authority is, by design, a public one....more

FINRA Issues 2013 Regulatory and Examination Priorities Letter

by Baker, Donelson, Bearman, Caldwell &... on 2/4/2013

Overview: On January 11, 2013, the Financial Industry Regulated Authority (FINRA) issued its 2013 Annual Regulatory and Examination Priorities Letter (Priorities Letter). This letter is issued annually to highlight new...more

Proposed FASB Rule Accelerating Recognition of Credit Loss

by Patrick D. Dolan, John Sun | Dechert LLP on 1/22/2013

The Financial Accounting Standards Board (FASB) recently released an exposure draft (“Exposure Draft”) that proposes a new approach to accelerate the recognition of credit losses (“Proposed Rule”). The FASB perceives delayed...more

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Corporate Finance Alert: The Use of Non-GAAP Financial Measures — A Disclosure Guide

SEC Official Describes Model To Identify Anomalous Accounting Results By Registrants

A Few New Enforcement Priorities for FINRA

FINRA Issues 2013 Regulatory and Examination Priorities Letter

Proposed FASB Rule Accelerating Recognition of Credit Loss

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