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Securities and Exchange Commission (SEC) › CD&I › Financial Statements

WilmerHale

New C&DIs Clarify Some Clawback Disclosure Questions

WilmerHale on

Recently issued interpretive guidance from the SEC staff offers some answers for companies that find themselves having to decide whether and when to check one or both of the boxes on Form 10-K related to financial...more

Akin Gump Strauss Hauer & Feld LLP

Corp Fin Publishes New C&DIs Clarifying Inline XBRL Rules

Akin Gump Strauss Hauer & Feld LLP on

On August 20, 2019, the Division of Corporation Finance (Corp Fin) of the Securities and Exchange Commission (SEC) published new Compliance and Disclosure Interpretations (C&DIs) regarding the Inline XBRL rules. eXtensible...more

Stinson - Corporate & Securities Law Blog

SEC Guidance on Accounting for the Tax Cuts and Jobs Act and Form 8-K Obligations

Stinson - Corporate & Securities Law Blog on

As Christmas Eve approached with vacations and holiday shopping in full swing, President Trump signed the Tax Cut and Jobs Act and the SEC promptly issued guidance to public companies on related accounting matters. Perhaps...more

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