U.S. and global stock markets have experienced a significant downturn and increased volatility stemming from the coronavirus (COVID-19), this weekend’s shock in the commodity markets an...
On January 30, the Securities and Exchange Commission released interpretive guidance for companies regarding disclosure of key performance indicators and other metrics in Management’s D...
Last week the SEC issued three new Compliance & Disclosure Interpretations intended to give clarity to last spring’s rule changes that allowed companies to omit discussion of the earlie...
Last week, the House overwhelmingly passed legislation aimed at closing what lawmakers have called a “loophole” for insider trading—corporate insiders trading between the occurrence...
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...
