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Results: 1-10 of 2,052

IRS extends favorable stock dividends guidance to RICS

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • January 16 2009

In December 2008, the Internal Revenue Service (the “IRS”) issued Revenue Procedure 2008-68, providing temporary guidance regarding certain stock distributions by publicly traded real estate investment trusts (“REITs”

SEC study recommends keeping mark-to-market accounting

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • January 7 2009

On December 30, 2008, the Securities and Exchange Commission (the “SEC”) issued its study on fair value accounting

SEC proposes modifications to reporting requirements for foreign private issuers

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • February 22 2008

On February 13, 2008, the Securities and Exchange Commission (the “SEC”) announced that it has proposed several significant modifications to the reporting requirements for foreign private issuers, including the elimination of all requirements for paper submissions made by certain companies

Hong Kong Stock Exchange Listing Rules: practical implications of the recent amendments

  • Morrison & Foerster LLP
  • -
  • Hong Kong
  • -
  • February 23 2009

As listed companies prepare for the Spring reporting and AGM season, they will need to take into account the major Listing Rule amendments which came into force in January 2009, and the developments last week on the blackout period for directors’ dealings

FDIC to extend TLGP; FDIC-guaranteed debt exempt from SEC and OCC registration

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • February 19 2009

On February 10, 2009, the FDIC announced plans to extend the Temporary Liquidity Guarantee Program’s Debt Guarantee Program final debt issuance date from June 30, 2009 to October 31, 2009

Enforcement to be top priority at Schapiro's SEC

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • February 16 2009

Early each year, the SEC hosts its most important conference: The SEC Speaks

Regulating private funds and their investment advisers: a summary of recently proposed legislation

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • February 16 2009

Members of both the United States Senate and the House of Representatives have introduced legislation over the last two weeks that, if enacted, would greatly increase the regulatory oversight of hedge, private equity and venture capital funds and their investment advisers

If it quacks like a duck: financial instruments with characteristics of equity still equity for FASB?

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • July 22 2008

In thinking about a financial instrument, issuers, financial intermediaries and their advisers have been accustomed to considering the characteristics of the financial instrument

Congress enacts new laws affecting REITs

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • July 31 2008

On July 30, 2008, President Bush signed into law H.R. 3221, the American Housing Rescue and Foreclosure Prevention Act of 2008 (the “Act”), significantly revamping certain rules related to real estate investment trusts (“REITs”

New FASB accounting rules on convertible debt

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • July 25 2008

Issuers contemplating a financing should take note of new accounting guidance affecting certain convertible securities