This memorandum highlights some considerations for the preparation of 2012 annual reports on Form 20-F. As in previous years, we discuss new disclosure obligations and areas of focus for ...
There are a number of Dodd-Frank Act derivatives reform provisions that could affect Latin American financial institutions, even those whose swap market activities take place completely o...
Many companies voluntarily impose a “blackout period” beginning around the time a quarter ends and continuing through the quarter’s earnings announcement or subsequent 10-Q or 10-K ...
On August 10, 2012, President Obama signed into law the Iran Threat Reduction and Syria Human Rights Act of 2012 (Public Law 112-158 — the “Act”). The Act strengthens existing sanct...
This memorandum highlights some considerations for the preparation of 2011 annual reports on Form 20-F and certain other U.S.-related regulatory actions and developments of interest to fo...
While the U.S. IPO market has slowed down in recent months, Davis Polk’s pipeline of deals in progress is strong, leading us to believe that there will be an uptick in IPO transactions ...
The U.S. SEC has issued a no-action letter confirming that non-U.S. issuers that file financial statements in IFRS as issued by the IASB will not be required to provide financial statemen...
Although there are no changes to Form 20-F itself this year, the economic and financial crisis has resulted in significant U.S. regulatory actions, which will affect all companies prepari...
This memorandum highlights some considerations for the preparation of your 2009 annual report on Form 20-F. Although the changes to Form 20-F itself are relatively minor this year, in lig...
