Financial statement considerations can pose challenges for registering or offering securities at certain times of the company’s fiscal year. Companies often observe quarterly earnings blackouts starting around the end of a...more
Financial statement requirements can surprise US public companies seeking to access the capital markets or to register shares in connection with acquisitions. Fully compliant 10-K, 10-Q and 8-K reporting can be inadequate....more
On Thursday, December 10, 2015, the staff of the SEC’s Division of Corporation Finance (the “Staff”) issued a statement and two C&DIs related to the recent changes to the JOBS Act contained in the FAST Act that we summarized...more