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Results: 11-20 of 72

NYSE Commission on Corporate Governance issues final report
  • Holland & Knight LLP
  • USA
  • 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


Public Company Accounting Oversight Board issues concept release regarding audited financial statements
  • Holland & Knight LLP
  • USA
  • July 11 2011

On June 21, 2011, the Public Company Accounting Oversight Board (PCAOB) issued a concept release relating to possible revisions to the PCAOB’s standards relating to reports on audited financial statements


SEC Division of Corporation Finance issues new CDIs on say on pay and golden parachute compensation
  • Holland & Knight LLP
  • USA
  • February 28 2011

On February 11, 2011, the SEC's Division of Corporation Finance issued new Compliance and Disclosure Interpretations (CDIs) with respect to shareholder approval of executive compensation and to golden parachute compensation


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


Division of Corporation Finance updates Financial Reporting Manual
  • Holland & Knight LLP
  • USA
  • July 11 2011

On July 1, 2011, the Division of Corporation Finance updated the Division of Corporation Finance Financial Reporting Manual


SEC proposes asset-backed securities disclosure rules
  • Holland & Knight LLP
  • USA
  • October 25 2010

On October 14, 2010, the SEC proposed asset-backed securities disclosure rules in accordance with Sections 932 and 945 of the Dodd-Frank Act


FASB Proposes Changes to the Goodwill Impairment Test
  • Holland & Knight LLP
  • USA
  • October 25 2010

On October 6, 2010, the Financial Accounting Standards Board (FASB) proposed two critical changes to the way companies test for impairment of goodwill as part of an accounting standards update on Topic 350


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 releases study on Section 404(b) as required by Dodd-Frank
  • Holland & Knight LLP
  • USA
  • May 2 2011

The SEC released a study regarding compliance with Section 404(b) of the Sarbanes-Oxley Act of 2002, as required by Dodd-Frank


FASB to issue revised exposure draft on loss-contingency disclosures
  • Holland & Knight LLP
  • USA
  • May 3 2010

On April 14, 2010, the Financial Accounting Standards Board (FASB) decided to revise the proposed quantitative and qualitative disclosure requirements in its original Exposure Draft relating to disclosures on loss contingencies and to issue a revised Exposure Draft in May 2010