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XBRL Filing Requirements IFRS Securities and Exchange Commission (SEC)

White & Case LLP

Key Considerations for the 2023 Annual Reporting Season: Form 20-F and other FPI-Specific Considerations

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This memorandum outlines key considerations from White & Case's Public Company Advisory Group for foreign private issuers ("FPIs") during the 2023 annual reporting season....more

Polsinelli

Securities and Exchange Commission Modernizes Disclosure Requirements For Financial Institutions

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On September 11, 2020, the Securities and Exchange Commission (the “SEC”) adopted final rules applicable to banks, bank holding companies, savings and loan associations and savings and loan holding companies that will, among...more

White & Case LLP

Key Considerations for the 2020 Annual Reporting Season

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This memorandum outlines key considerations from White & Case’s Public Company Advisory Practice for foreign private issuers (“FPIs”) in preparation for the 2020 annual reporting season. It describes our key considerations...more

A&O Shearman

It Is Annual Report Time—Recent Developments and Trends for the Preparation of Form 20-F

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It is now time for foreign private issuers to prepare their annual reports on Form 20-F. For companies with a calendar year-end, the Form 20-F must be filed with the U.S. Securities and Exchange Commission (the SEC) by April...more

Skadden, Arps, Slate, Meagher & Flom LLP

Form 20-F for Fiscal Year 2019: What Foreign Private Issuers Should Keep in Mind

There have been significant recent developments in U.S. Securities and Exchange Commission (SEC) regulation of foreign private issuers, (FPIs) including changes that impact the annual report on Form 20-F for fiscal year 2019....more

A&O Shearman

It’s Annual Report Time—Recent Developments and Trends for the Preparation of Form 20-F

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It is now time for foreign private issuers to prepare their annual reports on Form 20-F. For companies with a calendar year-end, the Form 20-F must be filed with the U.S. Securities and Exchange Commission (the SEC) by 1 May...more

Morrison & Foerster LLP

News Round Up - December 2017

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The Short Field Guide to IPOs - For many years, most successful companies followed a relatively predictable capital-raising path. A lot has changed. The companies that tend to pursue IPOs in recent years are more mature,...more

McDermott Will & Emery

Capital Markets & Public Companies Quarterly: New Developments in 2017

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The first quarter of 2017 saw quite a few new developments in the Capital Markets & Public Companies regulatory landscape. President Trump’s nominee to be the new Chair of the Securities and Exchange Commission (SEC), Jay...more

Akin Gump Strauss Hauer & Feld LLP

Foreign Private Issuers May Begin Submitting Their Financial Statements in XBRL

On March 1, 2017, the Securities and Exchange Commission (SEC) provided notice that the International Financial Reporting Standards (IFRS) taxonomy has been published on the SEC’s website as provided for by the EDGAR Filer...more

Smith Anderson

SEC Improves Usability of Registration Statements and Reports

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On March 1, 2017, the Securities and Exchange Commission (SEC) took a number of actions that will impact the filings that public companies make on EDGAR: ..Exhibit Hyperlinks: The SEC adopted final rules that require...more

Latham & Watkins LLP

When Acronyms Collide: 20 FAQs for FPIs as IFRS Meets XBRL

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The SEC will require IFRS filers to use XBRL starting in 2018. Key Points - FPIs using IFRS are subject to XBRL starting in 2018: ..XBRL filing is voluntary in 2017, and will be required for filings beginning...more

Morrison & Foerster LLP

News Round Up - March 2017

Changes Afoot? - President Trump has issued a number of orders that have as their aim reducing regulatory burdens. For example, there is the January 30, 2017 “two for one” order, which contemplates that, for each new rule...more

Morrison & Foerster LLP

Inline XBRL Proposed Rule and IFRS Taxonomy

On March 1, 2017, the Securities and Exchange Commission (the “Commission”) proposed the use of the Inline XBRL (eXtensible Business Reporting Language) format for the submission of operating company financial statement...more

Dorsey & Whitney LLP

Compliance with XBRL for Foreign Private Issuers that Prepare their Financial Statements in Accordance with IFRS Required...

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On March 1, 2017, the United States Securities and Exchange Commission (SEC) published the taxonomy for the eXtensible Business Reporting Language (XBRL) for financial statements prepared in accordance with International...more

Latham & Watkins LLP

XBRL for Foreign Private Issuers: Coming in 2018

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The SEC will require foreign private issuers that report in IFRS to submit XBRL financial statements for annual reports filed during 2018. On March 1, 2017, the Securities and Exchange Commission (SEC) published a...more

WilmerHale

SEC Commissioners Find Common Ground

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SEC Acting Chairman Michael Piwowar, a Republican, and his lone counterpart, Commissioner Kara M. Stein, a Democrat, found common ground yesterday and amended the SEC’s rules to require companies to include hyperlinks to each...more

Latham & Watkins LLP

XBRL for Foreign Private Issuers: Coming Next Year

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The SEC will require foreign private issuers that report in IFRS to submit XBRL financial statements for annual reports filed during 2018. On March 1, 2017, the Securities and Exchange Commission (SEC) published a...more

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