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...
On July 23 the Federal Home Loan Mortgage Corporation’s general counsel, Robert Bostrom, called Randall Guynn, head of the financial institutions group at Davis Polk & Wardwell. Davis P...
According to statements made by a number of market observers and regulators, over 700 unsponsored American Depositary Receipt (“ADR”) programs have been established in the weeks follo...
