In March 2019, final rules amending Regulation S-K and related rules and forms were adopted. Included in these rules were requirements that registrants use Inline XBRL, a machine-readable computer code, to tag certain...more
8/27/2019
/ Disclosure Requirements ,
EDGAR ,
Financial Statements ,
Foreign Private Issuers ,
Form 10-K ,
Form 10-Q ,
Form 8-K ,
GAAP ,
Interpretive Rule ,
Publicly-Traded Companies ,
Regulation S-K ,
Regulatory Agenda ,
Rulemaking Process ,
Securities and Exchange Commission (SEC) ,
XBRL Filing Requirements
On March 20, 2019, the Securities and Exchange Commission issued a release (the Release) adopting amendments to Regulation S-K in an effort to modernize and simplify disclosure requirements. The rule changes became effective...more
On June 18, in Marchand v. Barnhill, the Delaware Supreme Court reversed a ruling by the Delaware Court of Chancery in a shareholder derivative suit alleging a breach of the duty of loyalty. While the standard for a...more
7/23/2019
/ Blue Bell Creameries ,
Breach of Duty ,
Caremark claim ,
DE Supreme Court ,
Derivative Suit ,
Derivatives ,
Duty of Loyalty ,
Food Contamination ,
Food Safety ,
Personal Liability ,
Shareholder Litigation
On March 20, 2019, the Securities and Exchange Commission (SEC) adopted a series of amendments which seek to simplify the disclosure requirements for some U.S. public companies....more
4/23/2019
/ Amended Rules ,
Capital Markets ,
Confidential Information ,
Disclosure Requirements ,
Financial Regulatory Reform ,
Publicly-Traded Companies ,
Regulation S-K ,
Regulatory Burden ,
Regulatory Oversight ,
Regulatory Requirements ,
REIT ,
Securities and Exchange Commission (SEC)