Paul Monsour

Akin Gump Strauss Hauer & Feld LLP

+ Follow Contact

Latest Posts › Financial Reporting

Share:

OCA Statement on the Continued Importance of High-Quality Financial Reporting for Investors in Light of COVID-19

On June 23, 2020, the Office of the Chief Accountant (OCA) of the Securities and Exchange Commission (SEC) issued another statement on the importance of high-quality financial reporting in light of the impact of, and...more

6/26/2020 / Audit Committee , Auditor Independence , Capital Markets , Coronavirus/COVID-19 , Disclosure Requirements , Financial Reporting , GAAP , ICFR , Investors , Securities and Exchange Commission (SEC)

COVID-19 Update: Key Questions to Consider in Preparing Your Q1 2020 Form 10-Q and Earnings Release

Public companies are considering key questions as they prepare first quarter 2020 disclosures in the COVID-19 era. In light of the April 8, 2020 joint public statement issued by the Chairman of the Securities and Exchange...more

4/30/2020 / Coronavirus/COVID-19 , Disclosure Requirements , Earnings Reports , Filing Deadlines , Financial Reporting , Form 10-Q , Joint Statements , MD&A Statements , Publicly-Traded Companies , Securities and Exchange Commission (SEC)

SEC Expands Definition of Smaller Reporting Company

On June 28, 2018, the U.S. Securities and Exchange Commission (SEC) voted to adopt amendments to the “smaller reporting company” (SRC) definition to expand the number of companies that qualify for certain existing scaled...more

7/25/2018 / Accelerated Filers , Disclosure Requirements , Final Rules , Financial Reporting , Regulation S-K , Regulation S-X , Securities and Exchange Commission (SEC) , Smaller Reporting Companies , Threshold Requirements

SEC Releases New and Updated Non-GAAP C&DIs

The Securities and Exchange Commission’s (SEC) Division of Corporation Finance (“Staff”) recently released 12 new and updated Compliance & Disclosure Interpretations ("C&DIs") addressing the use of non-GAAP financial...more

5/25/2016 / EBITDA , Financial Reporting , Non-GAAP Financial Measures , Securities and Exchange Commission (SEC)

4 Results

View per page

Page: of 1