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...
The SEC has proposed updated rules for the business description, legal proceedings and risk factor disclosure that U.S. companies make in registration statements, annual reports and quart...
The U.S. Securities and Exchange Commission, the U.S. Commodity Futures Trading Commission and the U.K. Financial Conduct Authority issued a joint statement Monday saying that so-called m...
The SEC is taking another potential step to ease the reporting burden on smaller companies. Under a rule change proposed May 9, companies with less than $100 million in revenues would not...
On May 3, the SEC proposed changes to the financial disclosure rules for acquisitions and dispositions of businesses, taking a significant step toward easing the reporting burden. The pro...
On April 12, 2019, the United States Court of Appeals for the Second Circuit held that the district court abused its discretion by failing to consider a forum selection clause in a foreig...
Following the recent action to modernize and simplify public company disclosure, the SEC issued guidance on the new rules and procedures for filing redacted material contracts. Companies ...
On March 20, the SEC adopted rules pursuant to the FAST Act to modernize and simplify disclosure for public companies. This is an incremental yet welcome step in furtherance of the SEC’...
