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Proposed Amendments Mergers Disclosure Requirements

Holland & Knight LLP

Proposed Changes to New York's Material Transactions Law Expand Oversight

Holland & Knight LLP on

New York Gov. Kathy Hochul unveiled her executive budget proposal for State Fiscal Year (FY) 2025-2026 on Jan. 21, 2025, which includes amendments to the state's Disclosure of Material Transactions law. If the amendments are...more

Nutter McClennen & Fish LLP

Nutter Bank Report: March 2024

The SEC has issued a controversial 886-page final rule imposing climate-related disclosure requirements on publicly traded companies, including banking organizations, which will require them to include certain climate-related...more

Perkins Coie

SEC Updates Rules for Financial Statements for M&A

Perkins Coie on

The U.S. Securities and Exchange Commission on May 21, 2020, adopted amendments to Regulation S-X (Reg S-X) for financial statements related to acquisitions and dispositions of businesses. SEC Chairman Jay Clayton stated that...more

Sheppard Mullin Richter & Hampton LLP

SEC Adopts Comprehensive Changes to “Significance” Tests and Financial Disclosure Requirements of Acquired and Disposed Businesses...

*This post has been updated as of August 4, 2020. On May 20, 2020, the Securities and Exchange Commission formally adopted amendments to financial disclosure regulations regarding the acquisition and disposition of certain...more

King & Spalding

SEC Proposes Amendments to Financial Disclosures for Acquisitions and Dispositions

King & Spalding on

On May 3, 2019, the Securities and Exchange Commission (“SEC”) proposed amendments to the financial disclosure requirements in Rules 3-05, 3-14 and Article 11 of Regulation S-X governing acquisitions and dispositions of...more

K&L Gates LLP

SEC Proposes Amendments to M&A Related Financial Disclosures

K&L Gates LLP on

BACKGROUND - On May 3, 2019, the Securities and Exchange Commission (“SEC”) proposed extensive amendments to the rules governing the financial disclosures that reporting companies must make regarding the acquisition and...more

Stinson - Corporate & Securities Law Blog

SEC Proposes to Amend Financial Disclosures Regarding M&A Transactions

The SEC has proposed rule amendments that revise required financial disclosure upon the acquisition and disposition of businesses in M&A transactions....more

Cooley LLP

Blog: SEC proposes amendments to financial disclosures in M&A

Cooley LLP on

This morning, once again without an open meeting—whatever happened to government in the sunshine?—the SEC voted to propose amendments intended to improve the disclosure requirements for financial statements relating to...more

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