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Financial Reporting Disclosure Requirements Smaller Reporting Companies

WilmerHale

SEC Adopts Final Rules on Climate-Related Disclosures

WilmerHale on

On March 6, 2024, in a 3-2 vote along party lines, the SEC adopted the long-awaited final rules on climate-related disclosures. The proposed rules faced intense public scrutiny over the last two years, with the SEC receiving...more

Vinson & Elkins LLP

SEC Issues Long-Awaited Rule on Clawback of Executive Compensation

Vinson & Elkins LLP on

On October 26, 2022, the Securities and Exchange Commission (the “SEC”) adopted Rule 10D-1, a rule requiring companies to recover erroneously awarded incentive-based compensation based on mistakes in the companies’ financial...more

Proskauer - Employee Benefits & Executive...

Practical Considerations for New Pay vs. Performance Disclosure Requirement

The SEC’s final rule on Pay Versus Performance becomes effective on October 8, 2022, and will require new executive compensation disclosures for the upcoming proxy season (for annual proxy statements that include executive...more

Sullivan & Worcester

SEC Amends MD&A and Financial Disclosure Rules

Sullivan & Worcester on

In November 2020, the SEC adopted amendments to Regulation S-K to modernize and simplify certain disclosure requirements related to Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A)...more

Proskauer Rose LLP

The SEC Makes Sweeping Changes to The M&A Financial Statement and Pro Forma Requirements

Proskauer Rose LLP on

On May 21, 2020, the Securities and Exchange Commission (the “SEC”) amended the financial statement and other disclosure requirements that apply when public companies acquire or dispose of a business or real estate...more

Dorsey & Whitney LLP

SEC Proposes to Revise the Accelerated and Large Accelerated Filer Definitions

Dorsey & Whitney LLP on

The SEC proposed amendments that would revise the definitions of “accelerated filer” and “large accelerated filer.” These proposed revisions follow amendments adopted by the SEC on June 28, 2018, that expanded the smaller...more

Akin Gump Strauss Hauer & Feld LLP

Review Smaller Reporting Company Status in Light of New “Smaller Reporting Company” Definition and Updated SEC Staff C&DIs

As public companies prepare to file their annual reports on Form 10-K for the year ended December 31, 2018, they should consider whether they qualify for smaller reporting company (“SRC”) status under the recently amended...more

McDermott Will & Emery

SEC Adopts Amendments that Simplify and Update Disclosure Requirements

McDermott Will & Emery on

Last month, the SEC adopted amendments intended to facilitate the disclosure of information to investors, simplify compliance without significantly altering the total mix of information provided to investors, improve...more

Akin Gump Strauss Hauer & Feld LLP

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

Orrick, Herrington & Sutcliffe LLP

Amendments to Smaller Reporting Company Definition

On June 28, 2018, the Securities and Exchange Commission ("SEC") adopted amendments to the definition of "smaller reporting company" to expand the number of public companies that are eligible to provide scaled disclosure and...more

McGuireWoods LLP

SEC Takes Steps to Reduce Burden of Being Public on Smaller Companies

McGuireWoods LLP on

On June 28, the Securities and Exchange Commission (SEC) acted to reduce the burden of being public on smaller companies by voting to expand its definition of “smaller reporting company” to increase the number of public...more

Sullivan & Worcester

SEC expands "smaller reporting company" definition

Sullivan & Worcester on

The SEC today approved amendments to the "smaller reporting company" definition to expand the number of companies that qualify for certain existing scaled disclosure accommodations. The new smaller reporting company...more

Bass, Berry & Sims PLC

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

Bass, Berry & Sims PLC on

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

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