News & Analysis as of

IASB Disclosure Requirements

Fenwick & West LLP

SEC Emphasizes Continued Importance of Financial Disclosures in Light of COVID-19

Fenwick & West LLP on

The U.S. Securities and Exchange Commission’s Office of the Chief Accountant (OCA) and Division of Corporation Finance (Division) have separately issued statements emphasizing the continued importance of high-quality...more

Sullivan & Worcester

SEC Revises Rules for Financial Statements Required for Acquisitions and Dispositions of Businesses and Real Estate

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In May 2020, the Securities and Exchange Commission approved amendments to the requirements for financial statements relating to acquisitions and dispositions of businesses, including real estate operations, in Regulation S-X...more

Ballard Spahr LLP

SEC Adopts Amendments to Financial Disclosures about Acquisitions and Dispositions of Businesses

Ballard Spahr LLP on

On May 21, 2020, the Securities and Exchange Commission (the SEC) announced the adoption of amendments to certain rules and forms relating to financial disclosures about acquisitions and dispositions of businesses “to improve...more

Mayer Brown Free Writings + Perspectives

SEC Amends Business Acquisition and Disposition Disclosure Rules

On May 21, 2020, the US Securities and Exchange Commission (SEC) adopted amendments (Amended Rules)1 to financial statement disclosures with respect to business acquisitions and dispositions required by Regulation S-X’s Rule...more

Skadden, Arps, Slate, Meagher & Flom LLP

Form 20-F for Fiscal Year 2019: What Foreign Private Issuers Should Keep in Mind

There have been significant recent developments in U.S. Securities and Exchange Commission (SEC) regulation of foreign private issuers, (FPIs) including changes that impact the annual report on Form 20-F for fiscal year 2019....more

Eversheds Sutherland (US) LLP

Regulatory guidance on the transition away from LIBOR

Earlier this month, staff of the Securities and Exchange Commission (SEC) published guidance that encourages market participants to move away from LIBOR (the Staff Statement). The interest benchmark rate is expected to...more

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Proposes Changes to Financial Disclosure Requirements for Acquisitions and Dispositions

On May 3, 2019, the Securities and Exchange Commission (SEC) proposed extensive changes to the financial disclosure requirements for business acquisitions and dispositions. The proposed amendments are intended to reduce...more

Sullivan & Worcester

SEC Proposes Changes to REG S-X

Sullivan & Worcester on

The Securities and Exchange Commission proposed amendments to the financial disclosure requirements in Rules 3-05, 3-14, and Article 11 of Regulation S-X, as well as related rules and forms, for financial statements of...more

Holland & Knight LLP

West Coast Real Estate Update: Jan. 2016 #3

Holland & Knight LLP on

Reporting Leases on the Balance Sheet - The International Accounting Standards Board (IASB) announced on Jan. 13, 2016, a new ­– and materially different – manner of accounting for leases. The new standard, IFRS 16...more

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