In recent years, the Securities and Exchange Commission (SEC) has increased its scrutiny of disclosure in public filings, as evidenced by an increase in the number of comments issued to public reporting companies. This trend...more
7/2/2024
/ Disclosure Requirements ,
Form 10-K ,
Form 8-K ,
GAAP ,
Initial Public Offering (IPO) ,
Real Estate Investments ,
Registration Statement ,
REIT ,
Sarbanes-Oxley ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act
On May 20, 2020, the Securities and Exchange Commission (the “SEC”) adopted amendments to the financial statement and other disclosure requirements related to acquisitions and dispositions of businesses, including real estate...more
6/3/2020
/ Acquisitions ,
Disclosure Requirements ,
Dispositions ,
Financial Statements ,
Foreign Business Partners ,
IFRS ,
Income Test ,
Investment Test ,
Proposed Amendments ,
Regulation S-X ,
Securities and Exchange Commission (SEC)