Taylor Wirth

Taylor Wirth

Bass, Berry & Sims PLC

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SEC Proposes Rule Amendments to Revise Financial Statement Requirements for Acquisitions and Dispositions

On May 3, 2019, the SEC proposed amendments to its rules and forms which would revise the disclosure requirements for financial statements relating to acquisitions and dispositions of businesses. We believe that most aspects...more

7/26/2019  /  Acquisitions , Disclosure Requirements , Financial Statements , Investment Test , Pro Forma Financial Information , Proposed Amendments , Proposed Rules , Regulation S-X , Securities and Exchange Commission (SEC)

SEC Chairman Clayton Expects New Rules on Smaller Reporting Company Definition Soon

We thought you may find of interest prepared remarks by SEC Chairman Jay Clayton at the annual Government-Business Forum on Small Business Capital Formation held on November 30, 2017, where he stated, “In the coming months I...more

12/5/2017  /  Disclosure Requirements , Emerging Growth Companies , Financial Reporting , Proposed Rules , Regulation S-K , Securities and Exchange Commission (SEC) , Smaller Reporting Companies , Threshold Requirements
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