JOBS Act, GAAP | JD Supra

The Latham FPI Guide: Accessing the US Capital Markets From Outside the United States - 2023 Edition

Latham & Watkins LLP on 9/12/2023

Fabry-Pérot Interferometer, SA is a highly successful non-US company known to the world as FPI. FPI is considering doing a debt or equity offering in the United States. What are the key legal issues it, and its underwriters...more

Financial Statement Requirements in US Securities Offerings: What You Need to Know - 2022 Edition

Latham & Watkins LLP on 1/3/2022

The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward. This User’s...more

Financial Statement Requirements in US Securities Offerings: What Non-US Issuers Need to Know - 2022 Edition

Latham & Watkins LLP on 1/3/2022

The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward. This User’s Guide...more

Financial Statement Requirements in US Securities Offerings: What Non-US Issuers Need to Know - 2020 Edition

Latham & Watkins LLP on 1/13/2020

The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward. This User’s...more

Financial Statement Requirements in US Securities Offerings: What You Need to Know - 2020 Edition

Latham & Watkins LLP on 1/13/2020

The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward. This User’s...more

EGC IPOs and IPO Registration Statement Trends in 2019

Mayer Brown Free Writings + Perspectives on 11/18/2019

IPOs in 2019 have raised more capital across a smaller number of deals, as we have previously blogged. EY’s recent Trends in US IPO Registration Statements report notes that the US Securities and Exchange Commission (“SEC”)...more

Financial Statement Requirements in US Securities Offerings: What Non-US Issuers Need to Know - 2019 Edition

Latham & Watkins LLP on 1/9/2019

The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward. This User’s...more

Financial Statement Requirements in US Securities Offerings: What You Need to Know - 2019 Edition

Latham & Watkins LLP on 1/9/2019

The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward. This User’s...more

Governance & Securities Law Focus: Asia Edition - July 2018

A&O Shearman on 8/1/2018

In this newsletter, we provide a snapshot of the principal Asian, US, European and selected international governance and securities law developments of interest to Asian corporates and financial institutions. ...more

Proskauer’s Study Examines 2017 IPOs

Proskauer Rose LLP on 4/18/2018

Welcome to this fifth edition of Proskauer’s IPO Study. In it you will find our analysis of market practices and trends for U.S.-listed initial public offerings (IPOs). Our proprietary database and analyses now cover 462 IPOs...more

Mid-Year IPO Trends - July 2017

Morrison & Foerster LLP - JOBS Act on 7/24/2017

Practical Law Company recently reviewed trends in the U.S. IPO market for the first half of 2017. In the first five months of 2017, 46 IPO issuers identified themselves as emerging growth companies (EGCs). Under the JOBS...more

Capital Markets & Public Companies Quarterly: Catching up on the SEC's Active Second Quarter

McDermott Will & Emery on 7/13/2016

In Depth - New SEC C&DIs Regarding Non-GAAP Financial Measures - On May 17, 2016, the SEC issued several new Compliance & Disclosure Interpretations (C&DIs) and modified existing C&DIs to provide additional...more

What is the RAISE Act and How Useful will it be to Sellers of Private Company Shares?

Morrison & Foerster LLP - JOBS Act on 5/25/2016

With the enactment of the Jumpstart Our Business Startups (JOBS) Act of 2012, private companies have the ability to defer an IPO and SEC reporting, and remain private longer than at any time in the past. One result, however,...more

"SEC Rulemaking Update: A Year of Changes, With More to Come"

Skadden, Arps, Slate, Meagher & Flom LLP on 1/19/2016

Last year, the Securities and Exchange Commission (SEC) made major progress in completing its rulemaking mandates under the Jumpstart Our Business Startups Act (JOBS Act) and the Dodd-Frank Act. Additionally, Congress enacted...more

A Guide to Regulation A+

McGuireWoods LLP on 12/15/2015

Significant changes to Regulation A, generally referred to as Regulation A+, went into effect on June 19, 2015. Old Regulation A - Regulation A is a previously existing exemption from the registration requirements...more

Following the Wisdom of the Crowd? A Look at the SEC’s Final Crowdfunding Rules

Morrison & Foerster LLP on 11/2/2015

In this alert, we provide a detailed overview of the final rules, Regulation Crowdfunding, which will be applicable to crowdfunding offerings conducted in reliance on Section 4(a)(6) of the Securities Act of 1933 as amended...more

Glossary of Important Securities Regulation Terms and Definitions

Adler Pollock & Sheehan P.C. on 8/20/2015

This Glossary is designed to provide law students taking Securities Regulation with a tool that will assist them in learning the basic language of securities law and achieve a working knowledge of the fundamental principles...more

Financial Statement Requirements in US Securities Offerings: What You Need to Know 2013 Edition

Latham & Watkins LLP on 10/2/2013

The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward. This User’s...more

The Guide to Social Media and the Securities Laws

Morrison & Foerster LLP on 9/9/2013

REGULATION FD - Beginning in 1999 and continuing into 2000, media reports about selective disclosure of material nonpublic information by issuers raised concerns that select market professionals who were privy to this...more

In Case You Missed It - Interesting Items for Corporate Counsel (Cumulative)

Stoel Rives LLP on 8/15/2013

As forecast, there is no shortage of law firm memos describing Regulation D changes, including the final rules eliminating the general solicitation ban (here) and prohibiting "bad actor" participation (here) and the proposed...more

IPO On-Ramp - Smoothing the Road to an IPO

Latham & Watkins LLP on 4/7/2013

Highway on-ramps: you’ve probably driven on them thousands of times and never given them another thought. But it turns out that they are marvels of engineering. In this installment we are summarizing a legislative marvel: the...more

The Jump-Start Our Business Start-Ups Act › Generally Accepted Accounting Procedures

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