On August 26, 2020, the U.S. Securities and Exchange Commission (“SEC”) announced it had adopted a series of amendments (the “Amendments”) to Regulation S-K to modernize the description of business (Item 101), legal...more
9/14/2020
/ Amended Regulation ,
Business Strategies ,
Disclosure Requirements ,
Federal Register ,
Financial Statements ,
Human Capital ,
Item 105 ,
MD&A Statements ,
Publicly-Traded Companies ,
Risk Factors ,
Securities and Exchange Commission (SEC)
On May 20, 2020, the Securities and Exchange Commission (SEC) amended its rules governing financial information that public companies (sometimes called “registrants”) must provide in connection with significant acquisitions...more
6/4/2020
/ Asset Test ,
Dispositions ,
Financial Statements ,
Foreign Corporations ,
IASB ,
IFRS ,
Income Test ,
Investment Test ,
Pro Forma Financial Information ,
Proposed Amendments ,
Proposed Rules ,
Publicly-Traded Companies ,
Securities and Exchange Commission (SEC)