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Corp Fin issues new compliance guide for smaller reporting companies

USA - August 13 2018 Corp Fin has just posted A Small Entity Compliance Guide for Issuers that summarizes the recent amendments to the definition of "smaller reporting...


Is XBRL already obsolete?

USA - August 9 2018 You’ve got to just love the irony: the SEC’s amendments mandating the use of Inline XBRL aren’t even effective yet, and experts at an accounting...


SEC Amends Rule 701(e) and Issues Concept Release Regarding Rule 701 and Form S-8

USA - August 8 2018 On July 18, the SEC voted unanimously to adopt an amendment to Rule 701 - the exemption from registration for securities issued by non-reporting...

Nicole C. Brookshire, Chadwick Mills, Sam Livermore.


Is it time to regulate proxy advisory firms?

USA - August 8 2018 The idea of regulating proxy advisory firms has been in the ether for quite some time, but it’s an idea that never quite comes to fruition. However...


Are non-GAAP financial measures still problematic?

USA - August 6 2018 A couple of years ago, the SEC made a big pushthrough a series of staff oral admonitions and written guidance, as well as one enforcement...