Proposed amendments to definitions of “accredited investor” and “qualified institutional buyer” would expand private-offering access for individuals and entities beyond current te...
On December 18, the SEC proposed rules that would require resource extraction companies to disclose payments made to foreign governments or to the U.S. federal government for the commerci...
The SEC staff recently provided guidance for companies on disclosing risks to their intellectual property, technology and data arising from international operations, particularly in juris...
The International Accounting Standards Board (IASB) has proposed new rules that would require financial statements to include specific profit metrics, disclosure about unusual items, and ...
Yesterday, the NYSE filed a revised direct listing proposal which follows on the heels of last week’s rejection by the SEC of its prior direct listing rule proposal. The new rule propos...
The SEC today rejected the proposed NYSE rule change that would have permitted companies to raise capital in a direct listing. The NYSE has confirmed that it plans to revise and resubmit...
The NYSE has filed a proposed rule change with the Securities and Exchange Commission that would permit companies to raise capital in a direct listing. Under the proposed rule change, an ...
This memorandum highlights some considerations for the preparation of your 2019 annual report on Form 20-F. As in previous years, we discuss both disclosure developments and continued are...
On September 26, the SEC announced a welcome, broad expansion of “testing the waters” flexibility for all companies. Under new Rule 163B, all companies, and persons authorized to act ...
Last week the SEC published staff interpretations on the new Inline XBRL tagging requirements for Forms 10-K, 10-Q, 8-K, 20-F and 40-F. The new data-tagging rules, part of the SEC’s eff...
