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FASB’s new contingency disclosure proposals: deadline approaching

USA - August 9 2010 The Financial Accounting Standards Board (FASB) recently issued a revised Exposure Draft proposing amendments to the U.S. accounting provision governing the disclosure of litigation and other loss contingencies.

Recent cases and SEC guidance on Rule 10b5-1 trading plans

USA - June 12 2009 Recent insider trading allegations by the Securities & Exchange Commission against the former CEO of Countrywide Financial, filed June 4 in Los Angeles federal court, illustrate the SEC’s continuing concern about potential abuses of so-called "Rule 10b5-1" trading plans.