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Retained Interest Blog

Articles: 1-10 of 49

New Hampshire Banking Department Clarifies Licensing for Motor Vehicle Financing

USA - August 27 2024 In response to the significant ambiguities raised by New Hampshire’s recent amendments to its Motor Vehicle Retail Installment Sales Act — not to…

New Hampshire Significantly Amends its Motor Vehicle Retail Installment and Sales Finance Company Act

USA - August 23 2024 On August 2, 2024, New Hampshire enacted legislation that significantly revises its Motor Vehicle Retail Installment Sales Act, effective July 1…

CFPB Credit Card Late Fee Rule Stayed . . . For Now

USA - May 13 2024 On May 10, the United States District Court for the Northern District of Texas granted the credit card industry at least a temporary reprieve from a…

The Private Fund Adviser Rule and the Kirschner Decision: An August Doubleheader

USA - August 25 2023 The regulatory and judicial developments of the last few days relating to the loan markets and to loan funds have been significant. On Tuesday…

The UCC Amendments and Their Impact on Negotiable Instruments in Trade Finance

USA - April 10 2023 In its current form, the Uniform Commercial Code (“UCC”) does little to accommodate emerging Technologies such as cryptocurrencies and non-fungible…

Our Views on the Proposed FASB and IFRS Payables Reporting Rules

USA - March 11 2022 In December 2021 the Financial Accounting Standards Board (“FASB”) and the International Accounting Standards Board (“IASB”) released their proposed…

SEC Adopts Amendments to Change the Format and Procedure on Filing Fee Disclosures

USA - February 9 2022 The Securities and Exchange Commission (“SEC”) recently implemented amendments to most fee-bearing forms and related rules with a stated goal of…

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…

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…

Irrevocable Payment Undertakings and Buyer-Led Supply Chain Finance; Mass Confusion Abounds

USA - February 17 2021 Many supply chain finance programs are structured on what is called a “buyer-led” or “buyer-focused” basis. In certain of these types of programs…