On October 11, the SEC proposed amendments designed to simplify public company disclosure, reduce repetition, eliminate outdated requirements and improve overall presentation and navigabi...
New revenue recognition rules (ASC 606 and IFRS 15) are required to be adopted by most public companies starting January 1, 2018 and most private companies starting January 1, 2019. These...
On March 1, the SEC announced that foreign private issuers (FPIs) that prepare financial statements under International Financial Reporting Standards (IFRS) must file using eXtensible Bus...
As a result of the various capital reforms arising out of the recent financial crisis, there has been increasing interest by non-US banks to issue contingent convertible instruments (“C...
One of the by-products of the ongoing global financial crisis is a re-emergence of a phenomenon that has not been widely seen since the bursting of the dot-com bubble nearly nine years ag...
