Articles: 1-10 of 332
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…
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 push—through a series of staff oral admonitions and written guidance, as well as one enforcement…
Corp Fin issues two new CDIs on Notices of Exempt Solicitation
USA - August 1 2018 Corp Fin has issued two new CDIs related to the voluntary submission of Notices of Exempt Solicitation under Exchange Act Rule 14a-6(g). That rule…
SEC to hold another proxy roundtable
USA - August 1 2018 SEC Chair Jay Clayton announced earlier this week that the SEC will be holding a roundtable to discuss the proxy process, date TBD. Potential topics…
CAQ publishes new resource on critical audit matters
USA - July 30 2018 In October 2017, the SEC approved the PCAOB’s new auditing standard for the auditor’s report, AS 3101, The Auditor’s Report on an Audit of Financial…
SEC Commissioner Stein takes aim at proposal to amend Rules 3-10 and 3-16
USA - July 26 2018 Even though the SEC did not have an open meeting to consider its new proposal to amend Rules 3-10 and 3-16 of Reg S-X…
SEC proposes to amend financial disclosure rules related to guaranteed or collateralized debt securities
USA - July 25 2018 Yesterday, the SEC voted to propose new amendments to Rules 3-10 and 3-16 of Reg S-X intended to streamline the financial disclosure rules related to…
So long to mandatory universal proxy?
USA - July 12 2018 In this Reuters article, the author delivers the scoop that the SEC has shelved its 2016 proposal to mandate the use of universal proxy cards in…
Groups take aim—from opposite directions—at shareholder proposals
USA - July 10 2018 New groups have recently been formed to take aim at the shareholder proposal process—its use by proponents and its implementation by Corp Fin—from…
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