We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Articles: 1-10 of 393

Jobs Act 3.0

USA - July 12 2018 This statement from Congresswoman Maxine Waters (D-CA), Ranking Member of the House Committee on Financial Services, confirms the House continues to…

SEC Targets Perqs in Another Enforcement Action

USA - July 4 2018 The SEC has targeted disclosure of executive perquisites in another settled enforcement action. According to the SEC, the issuer did not follow the…

Changes to SEC Forms as a Result of Inline XBRL and Revised Smaller Reporting Company Definition

USA - July 1 2018 As we noted here, the SEC has issued final rules regarding the mandatory use of Inline XBRL and revising the definition of smaller reporting companies…

SEC Reduces Thresholds for Smaller Reporting Company Definition and Requires Mandatory Use of Inline XBRL

USA - June 29 2018 The SEC has long recognized that smaller issuers should be subject to somewhat less stringent disclosure standards than larger companies. The SEC has…

Supreme Court Finds Appointment of SEC ALJs Unconstitutional - What’s Next?

USA - June 24 2018 In Lucia v. Securities and Exchange Commission, the SEC brought an administrative action before one of its administrative law judges, or ALJ’s…

SEC Comments Begin on First Quarter Revenue Recognition Disclosures

USA - June 18 2018 Many public companies became subject to the new revenue recognition rules when they filed their first quarter Form 10-Qs in 2018. It appears the SEC…

SEC Official Explains When Tokens and Coins are Securities

USA - June 14 2018 William Hinman, Director, SEC Division of Corporation Finance, gave his personal views on when tokens and coins, which he referred to as digital…

House Subcommittee Reviews Legislation that would Fundamentally Alter Securities Litigation

USA - June 13 2018 The House Subcommittee on Capital Markets, Securities, and Investments held a hearing which reviewed two pieces of legislation that have been…

SEC Commissioner Believes Rule 10b-18 should not be Available if Executives are Selling

USA - June 11 2018 SEC Commissioner Robert J. Jackson Jr. recently gave his views on stock buybacks. Much of the speech focused on Rule 10b-18 which is used by public…

Minnesota Revises Business Organization Statutes

USA - June 4 2018 Minnesota Governor Mark Dayton has signed into law revisions to several Minnesota business organization statutes including the Minnesota Business…