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Rulemaking Process › Proposed Amendments › Financial Reporting

Latham & Watkins LLP

CARB Will Not Fully Enforce California’s Climate Corporate Data Accountability Act in 2026

Latham & Watkins LLP on

CARB will not penalize reporting entities for incomplete Scope 1 and 2 emissions disclosures under SB 253, irritating lawmakers and raising the specter of oversight hearings....more

Davis Wright Tremaine LLP

5th Circuit Again Adopts Restrictive View of Exchange Act Purposes and SEC Regulatory Power

Davis Wright Tremaine LLP on

On December 11, 2024, the 5th Circuit issued another important opinion (for the third time this year) requiring that an administrative agency's rules fit squarely within the statutory scheme that empowers the agency to act....more

Ballard Spahr LLP

SEC Proposes Amendments to Financial Disclosures about Business Acquisitions and Dispositions

Ballard Spahr LLP on

As part of its ongoing review of the disclosure requirements under federal securities laws, the Securities and Exchange Commission (SEC) has proposed amendments relating to business acquisitions and dispositions by...more

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