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Disclosure of Board Self-Identified Diversity Characteristics

USA - February 11 2019 On February 6, 2019, the staff of the US Securities and Exchange Commission (SEC) issued two identical Regulation S-K compliance and disclosure...

Michael L. Hermsen, Robert F. Gray, Jr..


2019 SEC Filing Deadlines and Financial Statement Staleness Dates

USA - February 5 2019 Financial statements are considered stale under the rules of the US Securities and Exchange Commission (“SEC”) when they are too old to use in a...

Michael L. Hermsen, Robert F. Gray, Jr., David S. Bakst, Jennifer J. Carlson.


SEC Is Serious About “Equal Prominence” Rule in Presentation of Non-GAAP Financial Measures in Earnings Releases

USA - January 8 2019 The US Securities and Exchange Commission (SEC) recently gave a strong reminder of the importance of providing equal or greater prominence to the...

Michael L. Hermsen, William T. Heller IV, Lawrence R. Hamilton, David S. Bakst, John P. Berkery, Edward S. Best, Jennifer J. Carlson.


10 Tips for 10-Ks and Proxy Statements

USA, United Kingdom, European Union - January 3 2019 The SEC adopted “Disclosure Update and Simplification” amendments on August 17, 2018, which became effective on November 5, 2018...

Michael L. Hermsen, Robert F. Gray, Jr., Anna T. Pinedo, Lawrence R. Hamilton, David S. Bakst, Paul C. de Bernier, David A. Schuette.


SEC Adopts Dodd-Frank Hedging Disclosure Rule

USA - December 27 2018 On December 18, 2018, the US Securities and Exchange Commission (SEC) adopted a final rule requiring companies to disclose their hedging policies and...

Michael L. Hermsen, David S. Bakst, David A. Schuette.