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Risk Management Financial Reporting

KPMG Board Leadership Center (BLC)

Directors Quarterly: April 2025

With the post-election landscape still unfolding, navigating the policy and regulatory shifts underway—and assessing the potential upsides and downsides—requires boards and business leaders to be more agile, engaged, and...more

Ankura

Metrics That Matter Revisited: Elevate Your Playbook

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Private Equity (PE) firms face pressure to deliver strong returns while managing downside risk. This necessitates a focus on performance metrics that measure value creation and overall health. However, the reporting shared by...more

Ankura

Beyond Numbers: The CFO's Path to Transformative Leadership

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In today's rapidly evolving business landscape, the role of the Chief Financial Officer (CFO) extends far beyond traditional financial stewardship. As organizations strive to navigate uncertainties, seize opportunities, and...more

BCLP

How Should Companies Update Risk Factors and MD&A During a Global Trade War?

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As companies prepare to file Form 10-Qs, they should give special attention to risk factors in light of recently announced global tariffs. The situation is particularly challenging due to the fluid environment, including the...more

DarrowEverett LLP

Balancing the Scales: Purchase Price Adjustments in M&A Transactions

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In the complex world of business transactions, particularly mergers and acquisitions (M&A), purchase price adjustments are a critical concept that help ensure fairness and accuracy in the final transaction price. Purchase...more

Ropes & Gray LLP

Updated SEC Staff Accounting Bulletin Rescinds SAB 121 Crypto Accounting Guidance

Ropes & Gray LLP on

On January 23, 2025, President Trump signed an executive order titled Strengthening American Leadership in Digital Financial Technology (Crypto EO), which addressed a variety of crypto-related topics to the great relief of...more

KPMG Board Leadership Center (BLC)

Directors Quarterly: January 2025

The latest edition of Directors Quarterly features a summary of board and committee agenda priorities for 2025, financial reporting and auditing updates, post-election observations from around the world, and more. Read the...more

KPMG Board Leadership Center (BLC)

On the 2025 audit committee agenda

Drawing on insights from our interactions with audit committees and business leaders, the KPMG Board Leadership Center highlights nine issues for the audit committee to consider for the year ahead....more

Foley & Lardner LLP

Technology Trends in Manufacturing and Associated Legal Risk Management: Driving Technological Advancement with an Ecosystem View 

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The importance of building technology-driven manufacturing businesses with an ecosystem focus—i.e., a comprehensive view of the complex network of suppliers, partners, and customers in a market—emerged as a critical theme for...more

A&O Shearman

FRC publishes revised UK Corporate Governance Code

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On 22 January 2024, the FRC published a revised edition of the UK Corporate Governance Code (the Code). This follows on from the consultation on several important changes to the Code that it launched in May 2023 (see our...more

A&O Shearman

New UK Corporate Governance Code: carefully choreographed

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Today saw the publication by the Financial Reporting Council (FRC) of its revised corporate governance code (the Code). Whilst the updated Code contains a limited set of targeted changes, as opposed to a broader wholesale...more

A&O Shearman

Regulatory monitoring: EU version - November 2023

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1. Bank regulation - 1.1 Prudential regulation - The ESRB has published a speech by Christine Lagarde, President of the ECB and Chair of the ESRB, on its first general warning about financial stability risks that it published...more

Bass, Berry & Sims PLC

California Legislature Passes Significant Climate Disclosure Bills With Potential Broad Scope

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Over the weekend, California Governor Gavin Newsom signed into law two major climate-related disclosure bills, Senate Bill 253: Climate Corporate Data Accountability Act (SB 253) and Senate Bill 261: Greenhouse Gases:...more

BakerHostetler

SEC Chief Accountant Warns About Need for Comprehensive Risk Assessments

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For years, regulators have emphasized that the starting point for maintaining an effective compliance program is understanding the particular risks the company faces. According to Munter, this same concept applies to...more

Ankura

Financial Reporting Council’s Annual Review of Corporate Governance Reporting: Continued Progress, but Room to Improve

Ankura on

We are experiencing a period of financial turmoil not seen for decades. At the risk of stating the obvious, the intense damage inflicted on government coffers by responding to a pandemic, coupled with the fallout from the...more

Seward & Kissel LLP

SEC Updates for the Upcoming 2022 Annual Reports on Form 10-K and Form 20-F

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The U.S. Securities and Exchange Commission (the “SEC”) has adopted amendments and updated disclosure requirements that are to be included in a reporting company’s annual report on Form 10-K or 20-F. The SEC has also proposed...more

Eversheds Sutherland (US) LLP

The Task Force on Climate-related Financial Disclosures: Emerging climate change disclosure principles for the insurance industry

As concerns about the ecological and financial impacts of climate change have grown in recent years, so has the interest of insurance regulators in the exposure of the insurance industry to the risks raised by climate change...more

Eversheds Sutherland (US) LLP

The Task Force on Climate-related Financial Disclosures: Emerging climate change disclosure principles for the insurance industry

As concerns about the ecological and financial impacts of climate change have grown in recent years, so has the interest of insurance regulators in the exposure of the insurance industry to the risks raised by climate change...more

Mitratech Holdings, Inc

[Webinar] ESG Risk Management & Meeting Sustainability Requirements in Financial Institutions - October 21st, 10:00 am - 11:00 am...

Join a valuable thought leadership discussion as speakers in the field of RegTech, Sustainability and Sustainable Finance break down ESG Sustainability requirements for Financial Institutions. Gain valuable insight on...more

WilmerHale

Green Swan Conference Highlights Emerging Central Bank Consensus on Supervisory Approaches to Financial Risks Arising From Climate...

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From June 2 to June 4, leading central bankers, policymakers, regulators, private sector CEOs, civil society members and academics gathered for the Green Swan 2021 Global Virtual Conference. The conference was co-hosted...more

BCLP

No Place Like Home: Heightened risks for companies due to Covid-19 and remote working arrangements

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As the COVID-19 pandemic evolves so, too, does the threat of economic crime. Recent reports into fraud since the start of the pandemic highlight the extent of this threat but also confirm that the banking and finance industry...more

Hogan Lovells

Monthly Hong Kong Corporate Insights | March 2020

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Equity Capital Markets - First Listing of Iron Ore Futures ETF - The Stock Exchange of Hong Kong Limited ("SEHK") welcomed its first iron ore futures Exchange Traded Fund ("ETF") – SSIF DCE Iron Ore Futures Index ETF...more

Akin Gump Strauss Hauer & Feld LLP

2020 Filing Season Survey: Coronavirus (COVID-19) Disclosures So Far

For Securities and Exchange Commission (SEC) registrants with a fiscal year ending December 31, March 2020 brings the deadlines for filing annual reports on Form 10-K for all categories of filers. These registrants and other...more

Robins Kaplan LLP

Financial Daily Dose 2.20.2020 | Top Story: Fed Minutes Show Central Bank Happy With Economy, Worried About Coronavirus

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Newly released minutes from the Fed’s January meeting show central bankers preoccupied with global risks, including the still-growing economic impact of the coronavirus, while still taking a wait-and-see approach to any...more

Fenwick & West LLP

January 2020 SEC Updates: New Guidance on Use of Financial Metrics, Significant Proposed Changes to MD&A and More

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The U.S. Securities and Exchange Commission has issued guidance on the use of financial metrics and has proposed significant amendments pertaining to Regulation S-K’s financial disclosure provisions?. In addition, SEC...more

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