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What's Your Status? SEC Staff Releases New Interpretations on Rule 144A QIB Status and Regulation S Matters

USA - January 6 2017 The U.S. Securities and Exchange Commission’s Division of Corporation Finance recently released several new Compliance and Disclosure Interpretations…

Bonnie Barsamian, JR Lanis, Marc A. Leaf, F. Douglas Raymond, Kimberly K. Rubel

Looking in the Crystal Ball: Proxy Advisory Firms in the Spotlight

USA - December 2 2016 With a Republican-controlled Congress and a Securities Exchange Commission that will be under the leadership of a new Chair and new Commissioners, we…

Bonnie Barsamian, JR Lanis, Marc A. Leaf, F. Douglas Raymond, Kimberly K. Rubel

FASB proposes changes to loss contingencies disclosure requirements

USA - September 30 2010 The Financial Accounting Standards Board (FASB) has once again waded into the sensitive subject of disclosure of loss contingencies by proposing new standards for required disclosures of possible losses and liabilities (the 2010 Exposure Draft).

F. Douglas Raymond

On the road to recovery: SEC proposes rule requiring executive compensation clawback policies

USA - October 7 2015 This summer, the SEC proposed a new clawback rule (Proposed Rule 10D-1) to implement Section 954 of the Dodd-Frank Wall Street Reform and Consumer…

Robert T. Esposito

Mind the Non-GAAP: Considerations for Using Non-GAAP Financial Measures in the Face of Increased Scrutiny

USA - March 30 2016 Non-GAAP measures, those that present financial performance differently from financial statement presentation under generally accepted accounting…