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Valuation Financial Accounting

Opportune LLP

Providing Clarity Around SEC Statement On SPAC Warrant Accounting

Opportune LLP on

Find out why the recent guidance from the SEC on how SPAC warrants are classified requires careful consideration of the specific facts and circumstances for each entity and each contract....more

Opportune LLP

Total Shareholder Return Plans: Accounting Implications & Valuation Assumptions

Opportune LLP on

The use of total shareholder return (“TSR”) plans as a form of performance-based compensation continues to grow in popularity as energy companies look for more efficient ways to match executive pay with performance....more

Dorsey & Whitney LLP

Bank, CFO Settle Accounting Charges with SEC

Dorsey & Whitney LLP on

The SEC filed settled accounting actions with a financial institution and its CFO, keyed to a restatement. The accounting issue focused on deferred tax assets and the failure to have the related reserve. In the Matter of...more

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