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
On May 17, 2016, the staff of the Division of Corporation Finance of the Securities and Exchange Commission (SEC) issued 12 new Compliance & Disclosure Interpretations (C&DIs) regarding the use of non-GAAP financial...more