News & Analysis as of

Financial Reporting Regulation S-K PCAOB

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

Dorsey & Whitney LLP

New SEC Rules Eliminates Duplicative, Overlapping, Outdated Disclosure Requirements

Dorsey & Whitney LLP on

The Securities and Exchange Commission (SEC) announced last Friday that it has adopted amendments to certain disclosure requirements that have become duplicative, overlapping, or outdated in light of other Commission...more

Parker Poe Adams & Bernstein LLP

The SEC’s Non-GAAP Drumbeat Grows Louder

Last year I wrote about the hazards of “non-GAAP disclosure creep,” which can occur as companies become increasingly aggressive with their use of non-GAAP financial measures or simply become bogged down as more and more...more

Cooley LLP

Blog: AS 18 Creates A New Buzz About Related-Party Transactions For The Audit Of 2015

Cooley LLP on

As discussed in this PubCo post, last year the PCAOB adopted Auditing Standard No. 18, Related Parties, addressing related-party transactions, significant unusual transactions and transactions with executive officers. (See...more

Foley & Lardner LLP

SEC Issues Concept Release Requesting Input on Potential Audit Committee Disclosure Requirements

Foley & Lardner LLP on

At an open meeting held on July 1, 2015, the Securities and Exchange Commission (SEC) issued a concept release seeking input on whether it should adopt rules requiring additional disclosures for audit committees, with a focus...more

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