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SEC Proposes to Require Use of Inline XBRL
  • Stinson Leonard Street LLP
  • USA
  • March 6 2017

In 2009 the SEC adopted rules requiring operating companies to provide the information from the financial statements accompanying their registration


First Form AP Filed with the PCAOB
  • Stinson Leonard Street LLP
  • USA
  • February 1 2017

Grant Thornton LLP became the first registered public accounting firm to file a Form AP with the PCAOB. Form AP currently requires identification of


ISS Provides Updated Compensation Plan and Executive Compensation FAQs
  • Stinson Leonard Street LLP
  • USA
  • December 19 2016

ISS has updated its equity compensation plan FAQs. New and materially updated questions include: If a company grants performance-based awards, how


GAMCO Folds on Rejection of Proxy Access Nominee
  • Stinson Leonard Street LLP
  • USA
  • November 28 2016

As previously noted, National Fuel Gas had rejected a proxy access nominee submitted by GAMCO Asset Management Inc. because of non-conformance with


First Proxy Access Nominee Rejected
  • Stinson Leonard Street LLP
  • USA
  • November 25 2016

GAMCO Asset Management Inc. made the news when it became the first to submit a nominee for National Fuel Gas’ board of directors using a proxy access


ISS Announces 2017 Benchmark Policy Updates
  • Stinson Leonard Street LLP
  • USA
  • November 21 2016

ISS has announced its 2017 policy changes. Some key changes for the U.S. are discussed below. Restrictions on Binding Shareholder Proposals. ISS has


SEC Grants Broker-Dealers Relief under New Lease Accounting Standard
  • Stinson Leonard Street LLP
  • USA
  • November 11 2016

To perhaps oversimplify things greatly, the new GAAP for lease accounting will require operating leases to be recorded on the balance sheet much like


SEC Staff Allows Exclusion of “Fix Proxy Access” Proposal under (i)(10)
  • Stinson Leonard Street LLP
  • USA
  • November 11 2016

In a recently issued no-action letter, the staff of the SEC’s Division of Corporate Finance allowed a company to exclude a shareholder proposal


ISS Announces Pay-for-Performance Methodology Updates for 2017
  • Stinson Leonard Street LLP
  • USA
  • November 8 2016

ISS announced changes to the methodology underlying its pay-for-performance models for companies in the U.S. and other markets to take effect Feb. 1


The SEC’s Proposed Universal Proxy Rule: Beneficial to Shareholders or Tilting the Result toward Activist Investors?
  • Stinson Leonard Street LLP
  • USA
  • October 28 2016

Under current law and practice, a shareholder of a public company that is asked to vote in a contested election of directors where a slate of