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IFRS

Governance & Securities Law Focus: Europe Edition - April 2017

by Shearman & Sterling LLP on

In this newsletter, we provide a snapshot of the principal European, US and selected international governance and securities law developments of interest to European corporates. Please see full Newsletter below for more...more

Capital Markets & Public Companies Quarterly: New Developments in 2017

by McDermott Will & Emery on

The first quarter of 2017 saw quite a few new developments in the Capital Markets & Public Companies regulatory landscape. President Trump’s nominee to be the new Chair of the Securities and Exchange Commission (SEC), Jay...more

Basel Committee on Banking Supervision Publishes Interim Approach to Regulatory Treatment of Accounting Provisions 

by Shearman & Sterling LLP on

The Basel Committee on Banking Supervision has published details of interim regulatory treatment of accounting provisions and standards for transitional arrangements under Basel III capital framework....more

Foreign Private Issuers May Begin Submitting Their Financial Statements in XBRL

On March 1, 2017, the Securities and Exchange Commission (SEC) provided notice that the International Financial Reporting Standards (IFRS) taxonomy has been published on the SEC’s website as provided for by the EDGAR Filer...more

SEC Improves Usability of Registration Statements and Reports

by Smith Anderson on

On March 1, 2017, the Securities and Exchange Commission (SEC) took a number of actions that will impact the filings that public companies make on EDGAR: ..Exhibit Hyperlinks: The SEC adopted final rules that require...more

When Acronyms Collide: 20 FAQs for FPIs as IFRS Meets XBRL

by Latham & Watkins LLP on

The SEC will require IFRS filers to use XBRL starting in 2018. Key Points - FPIs using IFRS are subject to XBRL starting in 2018: ..XBRL filing is voluntary in 2017, and will be required for filings beginning...more

News Round Up - March 2017

by Morrison & Foerster LLP on

Changes Afoot? - President Trump has issued a number of orders that have as their aim reducing regulatory burdens. For example, there is the January 30, 2017 “two for one” order, which contemplates that, for each new rule...more

Recent Regulatory Developments and the New US Presidential Administration's Actions Affecting Public Companies

by White & Case LLP on

There have been several recent developments and proposed initiatives related to deregulation impacting US public companies and foreign private issuers ("FPIs"). Below is a brief summary of regulatory changes that have been...more

Inline XBRL Proposed Rule and IFRS Taxonomy

by Morrison & Foerster LLP on

On March 1, 2017, the Securities and Exchange Commission (the “Commission”) proposed the use of the Inline XBRL (eXtensible Business Reporting Language) format for the submission of operating company financial statement...more

Compliance with XBRL for Foreign Private Issuers that Prepare their Financial Statements in Accordance with IFRS Required...

by Dorsey & Whitney LLP on

On March 1, 2017, the United States Securities and Exchange Commission (SEC) published the taxonomy for the eXtensible Business Reporting Language (XBRL) for financial statements prepared in accordance with International...more

Sky Pilot Replaces SEC’s RoboCop

by Dorsey & Whitney LLP on

The SEC has become “Sky Pilot” (borrowed from the rock song sung by Eric Burden and The Animals) in an effort to fret out financial fraud. In the past evidence of financial fraud may have come from a whistleblower. Staff...more

XBRL for Foreign Private Issuers: Coming in 2018

by Latham & Watkins LLP on

The SEC will require foreign private issuers that report in IFRS to submit XBRL financial statements for annual reports filed during 2018. On March 1, 2017, the Securities and Exchange Commission (SEC) published a...more

SEC Commissioners Find Common Ground

by WilmerHale on

SEC Acting Chairman Michael Piwowar, a Republican, and his lone counterpart, Commissioner Kara M. Stein, a Democrat, found common ground yesterday and amended the SEC’s rules to require companies to include hyperlinks to each...more

XBRL for Foreign Private Issuers: Coming Next Year

by Latham & Watkins LLP on

The SEC will require foreign private issuers that report in IFRS to submit XBRL financial statements for annual reports filed during 2018. On March 1, 2017, the Securities and Exchange Commission (SEC) published a...more

UK Regulator Publishes Proposals on Pillar 2A Capital Framework

by Shearman & Sterling LLP on

The Prudential Regulation Authority launched a consultation on proposed changes to the Pillar 2A capital framework. The Pillar 2A framework is effectively a layer of regulatory capital beyond standard requirements based on...more

U.S. - EU Covered Agreement: The Road Ahead

On Thursday, February 16, the Housing and Insurance subcommittee of the Financial Services Committee of the United States House of Representatives will hold a public hearing entitled, “Assessing the U.S.-EU Covered...more

Financial Regulatory Developments Focus - January 2017

by Shearman & Sterling LLP on

In this newsletter, we provide a snapshot of the principal US, European and global financial regulatory developments of interest to banks, investment firms, broker-dealers, market infrastructure providers, asset managers and...more

Year in Review: Legislation and Guidance for Financial Institutions in 2016

The regulation of federally regulated financial institutions (FRFIs) continued intensifying in 2016 with a new wave of legislative and regulatory initiatives impacting mortgage lending, the bank resolution regime, the life...more

SEC Chair Urges Continued Efforts on Global Accounting Standards

by WilmerHale on

Outgoing Securities and Exchange Commission (SEC) Chair Mary Jo White has urged her successor and the SEC to continue to pursue high-quality, globally accepted accounting standards “as one of its highest priorities.” In a...more

Financial Statement Requirements in US Securities Offerings: What Non-US Issuers Need to Know

by Latham & Watkins LLP on

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. This User’s...more

Regulators Discuss Accounting and Auditing Developments at 2016 AICPA Conference

by WilmerHale on

This year’s American Institute of Certified Public Accountants Conference on SEC and PCAOB Developments, held on December 5-7, echoed several themes from prior AICPA conferences regarding regulatory priorities of interest to...more

Securitisation – the silver bullet for the non-performing loan market?

by Ropes & Gray LLP on

In an earlier Alert, Non-Performing Loans and Securitisation in Europe, dated April 7, 2016, we examined the basic structure of an NPL securitisation and the importance of the servicing function in the operational success of...more

Saudi Arabia Update - November 2016

by Dentons on

Special Labor Courts Launching Soon - The Ministry of Justice (MOJ) and the Supreme Judicial Council have finally stepped forward with launching the special labor courts in Saudi Arabia, which are expected to begin...more

European Securities and Markets Authority Makes Public Statement on Implementing IFRS 9

by Shearman & Sterling LLP on

The European Securities and Markets Authority issued a public Statement on the implementation of IFRS 9. The purpose of the Statement is to promote consistent application of European securities and markets legislation, and...more

European Banking Authority Publishes Views From Impact Assessment on Implementation of IFRS 9

by Shearman & Sterling LLP on

The European Banking Authority published a Report outlining observations from its impact assessment on the implementation of International Financial Reporting Standard 9. The report analyzes the estimated impact of...more

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