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Results: 1-10 of 53

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 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 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


First two 2012 proxy access proposals filed
  • Holland & Knight LLP
  • USA
  • November 21 2011

A shareholder activist has filed the first two proxy access proposals to be made public in the 2012 proxy voting season


SEC approves final rules for pay ratio disclosure
  • Holland & Knight LLP
  • USA
  • August 26 2015

SEC Commissioners voted to approve the final "pay ratio" disclosure rules intended to help shareholders evaluate executive compensation practices


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


FASB and IASB issue joint proposal on revenue recognition and a progress report on US GAAP and IFRS convergence
  • Holland & Knight LLP
  • Global, USA
  • July 12 2010

On June 24, 2010, the International Accounting Standards Board (IASB) and the U.S. Financial Accounting Standards Board (FASB) published for public comment a draft standard to improve and align the financial reporting of revenue from contracts with customers and related costs


ISS releases 20 FAQs on 2012 compensation guidelines
  • Holland & Knight LLP
  • USA
  • February 7 2012

On January 25, 2012, Institutional Shareholder Services (ISS) released 20 frequently asked questions on its 2012 compensation guidelines


SEC issues interpretive guidance on liquidity and capital resources disclosures and proposes rules addressing short-term borrowings disclosure
  • Holland & Knight LLP
  • USA
  • January 7 2011

On September 17, 2010, the SEC issued interpretive guidance on liquidity and capital resources disclosures and proposed rules regarding short-term borrowing disclosures in Management's Discussion and Analysis (the "MD&A"


SEC proposes rules requiring disclosure of incentive-based compensation arrangements at financial institutions
  • Holland & Knight LLP
  • USA
  • March 14 2011

On March 2, 2011, the SEC proposed rules that require certain financial institutions to disclose the structure of their incentive-based compensation practices and prohibit such institutions from maintaining compensation practices that encourage inappropriate risks