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SEC reaffirms commitment to single set of global accounting standards; decision on IFRS by 2011

Holland & Knight LLP
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USA
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March 8 2010

On February 24, 2010, the SEC voted to issue a Statement that lays out its position regarding global accounting standards and makes clear that the SEC continues to believe that a single set of high-quality, globally accepted accounting standards would benefit U.S. investors

SEC clarifies disclosure for grants subject to negative discretion in proxy

Holland & Knight LLP
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USA
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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

SEC adopts amendments to e-proxy rules

Holland & Knight LLP
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USA
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March 8 2010

On February 22, 2010, the SEC adopted amendments to the e-proxy rules that are intended to provide companies with additional flexibility in drafting the Notice of Internet Availability of Proxy Materials (and communicating with shareholders to explain the e-proxy process

Senator Dodd introduces new financial reform bill

Holland & Knight LLP
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USA
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March 22 2010

On March 15, 2010, Senator Dodd introduced the Restoring American Financial Stability Act of 2010 (the "2010 Bill"

SEC issues six new interpretations on XBRL

Holland & Knight LLP
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USA
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March 22 2010

The SEC's Office of Interactive Disclosure has issued six new interpretations to frequently asked questions on XBRL to help filers understand how to comply with the SEC's interactive data disclosure rules

FASB and IASB publish joint exposure draft on the reporting entity

Holland & Knight LLP
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USA
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March 22 2010

On March 11, 2010, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) issued a joint exposure draft titled, "Conceptual Framework for Financial Reporting: The Reporting Entity."

Second Circuit clarifies Section 10(b) duty to update and Rule 10b-5 pleading standard

Holland & Knight LLP
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USA
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March 22 2010

On March 1, 2010, the Second Circuit Court of Appeals affirmed in part and vacated in part a securities class action brought against a company for failing to update investors concerning problems with an agreement with the United States Postal Service (USPS) to serve as the preferred provider of USPS's electronic postmark

PCAOB proposes auditing standard on Communications with Audit Committees

Holland & Knight LLP
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USA
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April 5 2010

On March 29, 2010, the Public Company Accounting Oversight Board (PCAOB) proposed for comment an auditing standard on Communications with Audit Committees, and a series of related amendments to its interim standards

NYSE Commission on Corporate Governance issues final report

Holland & Knight LLP
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USA
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October 11 2010

On September 23, 2010, the NYSE Commission on Corporate Governance issued its final report that identifies 10 core governance principles, and considered these principles in the context of the three corporate governance actors: boards, management and shareholders

SEC approves rule change on broker nonvotes and executive pay

Holland & Knight LLP
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USA
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October 11 2010

On September 24, 2010, the SEC approved a NASDAQ rule change on an accelerated basis that amends its proxy voting rule