With the end of the first quarter upon us, we’ve put together some practical tips and recommendations for those working on public company first quarter reporting in light of the impact ...
In a long-awaited milestone, the SEC has proposed an update of Guide 3, the industry guide for banking organizations. The proposal eliminates a number of the current requirements under G...
The Financial Standards Accounting Board (FASB) voted on Wednesday to propose delaying the implementation date of the Current Expected Credit Losses accounting standard (CECL) until 2023,...
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’...
In a recent speech, SEC Chair Jay Clayton highlighted three areas of risk disclosure that the regulator plans to monitor in the upcoming filing season: (1) the impact of Brexit, the Unite...
On July 18, 2018, the Securities and Exchange Commission (SEC) voted unanimously both to issue a final rule and to solicit public comment relating to the federal securities rules that gov...
On 8 June 2018 the UK Financial Conduct Authority announced that it is taking forward its proposals to establish a new premium listing category exclusively for sovereign-controlled commer...
Market participants are undertaking significant work to prepare for a transition away from LIBOR. This publication focuses on the legal framework and other issues related to fallback lang...
On February 21, the Securities and Exchange Commission released updated interpretive guidance on cybersecurity disclosure, reaffirming staff guidance issued in 2011, providing more detail...
On October 11, the SEC proposed amendments designed to simplify public company disclosure, reduce repetition, eliminate outdated requirements and improve overall presentation and navigabi...
