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Results: 1-10 of 169

Chief Accountant reminds lawyers that GAAP and not the ABA-auditor treaty governs loss contingency disclosure

  • Holland & Knight LLP
  • -
  • USA
  • -
  • February 28 2011

At a recent New York Bar Association conference, Wayne Carnall, Chief Accountant of the SEC's Division of Corporation Finance, warned registrants to avoid relying on the long-standing ABA-auditor "treaty" between lawyers and auditors when deciding what to report about litigation contingencies in financial statements

Worker misclassification getting more attention

  • Holland & Knight LLP
  • -
  • USA
  • -
  • February 28 2011

There are tax and financial advantages for businesses that hire independent contractors as opposed to employees

Responding to California’s Transparency in Supply Chains Act

  • Holland & Knight LLP
  • -
  • USA
  • -
  • April 25 2012

Sweeping new legislation that went into effect in California earlier this year requires qualifying companies to detail and publicly disclose the nature and scope of their corporate compliance efforts to eliminate human trafficking, slavery and child labor from their global supply chains

Changes in the UAE Commercial Agency Law

  • Holland & Knight LLP
  • -
  • United Arab Emirates
  • -
  • October 14 2010

One of the areas of greatest uncertainty for foreign investors seeking to do business in the United Arab Emirates (UAE) is the commercial agency arrangement

New and improved law to govern commercial common interest developments in California

  • Holland & Knight LLP
  • -
  • USA
  • -
  • January 2 2014

As of January 1, 2014, commercial common interest developments (CIDs) in California are governed by the new Commercial and Industrial Common Interest

Shareholder proposals: "proxy proposals by proxy" excluded in federal court

  • Holland & Knight LLP
  • -
  • USA
  • -
  • June 3 2013

A judge in the Federal District Court from the Southern District of Texas recently granted summary judgment to a company in a suit seeking

Delaware Chancery Court expands number of direct claims available to stockholders

  • Holland & Knight LLP
  • -
  • USA
  • -
  • April 1 2013

On March 15, 2013, the Delaware Court of Chancery denied motions to dismiss filed by a group of director defendants and certain affiliated funds for

SEC adopts changes to director election process for public companies

  • Holland & Knight LLP
  • -
  • USA
  • -
  • September 2 2010

On August 25, 2010, the Securities and Exchange Commission adopted new rules that require all U.S. public companies (and certain non-U.S. companies that comply with the U.S. proxy rules) to include in their proxy materials shareholder director nominees and shareholder proposals that seek to regulate the nomination and election of directors

SEC clarifies disclosure for grants subject to negative discretion in proxy

  • Holland & Knight LLP
  • -
  • USA
  • -
  • March 8 2010

Effective March 1, 2010, the SEC Staff issued a new Compliance and Disclosure Interpretation (CDI) addressing incentive plan awards that allow the compensation committee to exercise "negative discretion" to reduce the amount earned pursuant to the award consistent with Section 162(m) of the Internal Revenue Code

Retailers face increasing patent troll exposure despite positive patent litigation trends

  • Holland & Knight LLP
  • -
  • USA
  • -
  • October 27 2011

PWC just released its 2011 Patent Litigation Study a must-read for any retailer regularly facing patent troll litigation