Search results

Order by most recent / most popular / relevance

Results: 1-10 of 12

Financial reporting: importance of ‘true and fair view’ re-iterated by the financial reporting council

Squire Sanders Hammonds
-
United Kingdom
-
October 4 2011

The Accounting Standards Board and the Auditing Practices Board of the Financial Reporting Council published a paper, ‘True and Fair’, on 21 July 2011 confirming that the’ true and fair’ requirement set out in section 393 of the Companies Act 20063 remains of fundamental importance in both UK GAAP and IFRS

Takeovers: EU Takeovers Directive: the European Commission publishes review of the EU takeovers regime

Squire Sanders
-
European Union
-
August 20 2012

The European Commission has published a review of the operation of the Takeover Directive (200425EC

Capital markets practice: news round-up

Squire Sanders
-
European Union, United Kingdom
-
December 18 2012

Welcome to the latest in our series of regular alerts containing a round-up of news from our capital markets practice

Rights issues: report on underwriting fees and practices published by the Rights Issue Fees Inquiry

Squire Sanders
-
United Kingdom
-
January 17 2011

Following its consultation on equity underwriting practices and procedures in the UK, the Rights Issue Fees Inquiry (RIFE) published its report on 14 December 2010

FSA’ fines Sir Ken Morrison for failure to disclose reduced shareholdings in Wm Morrison Supermarkets Plc

Squire Sanders Hammonds
-
United Kingdom
-
October 4 2011

The Financial Services Authority (‘FSA’) has published a Final Notice (dated 16 August 2011) imposing a penalty of £210,000 on Sir Ken Morrison, the former chairman of Wm Morrison Supermarkets Plc (‘the Company’), for breach of the Disclosure and Transparency Rules (‘DTR’) resulting from a failure to disclose his reduced shareholding and voting rights in the Company

Financial reporting: auditors: disclosure of audit and non-audit services

Squire Sanders Hammonds
-
United Kingdom
-
October 4 2011

The Companies (Disclosure of Auditor Remuneration and Liability Limitation Agreements) (Amendment) Regulations 2011 (SI 20112198), which came into force on 1 October 2011, up-date the classification of audit and non-audit services, which large companies and groups must use to disclose, by way of note to the annual accounts, the fees they have paid their auditor or auditor’s associates

Narrative reporting: the government publishes consultation paper on a new framework for narrative reporting in conjunction with discussion paper on executive remuneration

Squire Sanders Hammonds
-
United Kingdom
-
October 4 2011

Following its August 2010 consultation paper, ‘The Future of Narrative Reporting’ , the Department for Business, Innovation and Skills (‘BIS’) has launched (19 September 2011) a further consultation document, ‘The Future of Narrative Reporting: Consulting on a New Framework’, containing proposals for reform of the current regime

Takeover Panel: Takeover Code: amendments to various practice statements effective 19 September 2011

Squire Sanders Hammonds
-
United Kingdom
-
October 4 2011

As reported in the last edition of this publication6 , a number of changes to the Takeover Code (‘the Code’) came into effect on 19 September 2011

Companies House: registration of charges: companies and limited liability partnerships

Squire Sanders Hammonds
-
USA
-
October 4 2011

The Department for Business, Innovation and Skills (‘BIS’) has published (10 August 2011) the Government’s latest proposals for revising the existing regime, contained in the Companies Act 2006, relating to the registration of security created by companies and limited liability partnerships

Reform of the UK takeover regime corporate finance

Squire Sanders Hammonds
-
United Kingdom
-
September 6 2011