Carol A. Hitselberger
Mayer Brown
Articles
FASB Rule Proposal regarding Disclosure Requirements for Trade Payables Programs
USA - October 21 2021 As we discussed in a previous post, last October the Financial Accounting Standards Board (“FASB”) added the development of guidance on disclosure…
J. Bradley Keck, Massimo Capretta, Alex Dell, Patrick D. Healy
Update on IFRS Disclosure Requirements for Supplier Finance Arrangements
USA - July 2 2021 Following on from our April 2020 post (where we discussed the call from certain accounting firms and others for guidance from the Financial Accounting…
US Bank Regulators Finalize Net Stable Funding Ratio Rule
USA - October 30 2020 Despite attracting recent controversy from some—who have noted that if it had been in effect earlier in 2020, initial financial stress from the…
Matthew Bisanz, Thomas J. Delaney, J Paul Forrester, Jeffrey P. Taft
Financial Statement Disclosure of Supply Chain and other Trade Payables Programs
USA - October 27 2020 Trade payables programs have in recent years increased greatly in popularity among both large and small companies. While originally the sole domain…
J. Bradley Keck, Massimo Capretta, Alex Dell, Patrick D. Healy
Volcker Rule Revision Complete—Easing the Compliance Burden for Banks
USA - June 29 2020 On June 25, 2020, five federal financial regulatory agencies published the long-awaited Final Revisions to the Volcker Rule (the “Final Revisions”)…
