On February 19, 2019, the Securities and Exchange Commission (SEC) proposed a rule that would expand the “test-the-waters” accommodation — currently available only to emerging growth companies (EGCs) — to all issuers. If...more
On July 25, 2017, the Securities and Exchange Commission (SEC) Division of Enforcement issued an investigative report on a hot new fundraising phenomenon being used by emerging companies, venture capital funds, and hedge...more
On June 29, 2017, the Securities and Exchange Commission (SEC) announced that, beginning July 10, 2017, the SEC Division of Corporation Finance will permit all issuers to confidentially submit draft registration statements...more
The Securities and Exchange Commission (SEC) recently released two separate proposals, one that aims to expand “smaller reporting company” eligibility and another that is designed to streamline disclosure requirements....more
8/3/2016
/ Disclosure Requirements ,
Emerging Growth Companies ,
GAAP ,
IFRS ,
Proposed Amendments ,
Public Comment ,
Regulation S-K ,
Regulation S-X ,
Securities and Exchange Commission (SEC) ,
Smaller Reporting Companies ,
Stock Float ,
Threshold Requirements