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SEC Division of Corporation Finance issues new CDIs on a variety of topics
  • Holland & Knight LLP
  • USA
  • March 14 2011

On March 4, 2011, the SEC's Division of Corporation Finance issued new Compliance and Disclosure Interpretations (CDIs) covering a variety of matters, including one on the CD&A, two on Rule 144, two on free writing prospectuses and two on director disclosures, as well as two others


PCAOB proposes auditing standard on Communications with Audit Committees
  • Holland & Knight LLP
  • USA
  • 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


Division of Corporation Finance issues “Dear CFO” letter questioning repurchase agreements
  • Holland & Knight LLP
  • USA
  • April 5 2010

On March 29, 2010, the Division of Corporation Finance staff posted a sample letter it provided to the chief financial officer of certain public companies requesting information about repurchase agreements, securities lending transactions, or other transactions involving the transfer of financial assets with an obligation to repurchase the transferred assets


SEC’s Chief Accountant addresses status of accounting and auditing standards projects
  • Holland & Knight LLP
  • USA
  • June 7 2010

On May 21, 2010, the SEC's Chief Accountant, James Kroeker, testifying before a Subcommittee of the U.S. House Committee on Financial Services, addressed the status of various accounting and auditing standards matters that the SEC is working on in conjunction with the Financial Accounting Standards Board (FASB) and the Public Company Accounting Oversight Board (PCAOB


House passes financial reform legislation
  • Holland & Knight LLP
  • USA
  • July 12 2010

On June 30, 2010, the House of Representatives approved the "Dodd-Frank Wall Street Reform and Consumer Protection Act" (the "Dodd-Frank Act"


PCAOB issues FAQs on audit firm annual reports and makes the reports publicly available
  • Holland & Knight LLP
  • USA
  • July 12 2010

On June 18, 2010, the PCAOB issued Staff Questions and Answers regarding the requirements to file with the PCAOB Annual Reports on Form 2


Senator Dodd introduces new financial reform bill
  • Holland & Knight LLP
  • USA
  • 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
  • USA
  • 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


Division of Corporation Finance issues additional CDIs on executive compensation
  • Holland & Knight LLP
  • USA
  • March 22 2010

On March 12, 2010, the Division of Corporation Finance issued additional Regulation S-K Compliance and Disclosure Interpretations (CDIs) relating to disclosure of bonuses when an executive declines to accept the bonus, and the scope of the new compensation consultant disclosure requirement


FASB and IASB publish joint exposure draft on the reporting entity
  • Holland & Knight LLP
  • USA
  • 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."