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Practice Pointers: Anticipating and Addressing SEC Comments on Non-GAAP Financial Measures
  • Morrison & Foerster LLP
  • USA
  • February 22 2017

The use of non-GAAP financial measures by public companies continues to be an area of growing concern for the Securities and Exchange Commission


Basic Accounting Concepts Every In-house Lawyer Should Grasp
  • Association of Corporate Counsel
  • USA
  • January 6 2017

Why it is paramount for in-house counsel to understand the key drivers of their companies’ overall financial performance in order to avoid being “commercially naïve”...


Disclosure of Non-GAAP Measures An SEC Focus
  • Eversheds Sutherland (US) LLP
  • USA
  • September 28 2016

Companies sometimes use numerical measures of financial position and performance that are not prepared in accordance with U.S. Generally Accepted


NFA Proposal Would Require CFTC-Registered Asset Managers to Report on Financial Condition
  • Morgan Lewis
  • USA
  • September 15 2016

NFA recently proposed enhanced financial reporting obligations (2016 Proposal) for commodity pool operators and commodity trading advisors that are


US Inversions: What needs to be done?
  • MME Legal Tax Compliance
  • USA
  • July 20 2016

On April 4, 2016, the U.S. Government blasted "inversion" transactions. We explain, what recommended action steps should be taken. This update is


Be prepared - ACNC Annual Information Statements will mean additional reporting obligations for all charities
  • Gadens
  • Australia
  • April 4 2013

The draft 2013 Annual Information Statement and 2014 Annual Information Statement Consultation Paper have been released. Charities will need to


Circular clarifying financial aspects of BOT projects
  • Mayer Brown
  • Vietnam
  • December 15 2011

On 17 November 2011, the Ministry of Finance issued Circular No. 1662011TT-BTC (Circular 166) to guide the implementation of some articles of Decree No. 1082009ND-CP dated 27 November 2009 on investment on the basis of BOT (Build-Operate-Transfer) contracts, BTO (Build-Transfer-Operate) contracts and BT (Build-Transfer) contracts (Decree 108).


House approves bills providing crowdfunding and solicitation exemptions
  • Katten Muchin Rosenman LLP
  • USA
  • November 11 2011

On November 3 the U.S. House of Representatives passed H.R. 2930 (the “Entrepreneur Access to Capital Act”) and H.R. 2940 (the “Access to Capital for Job Creators Act”).


Difficulty in every opportunity: TAM 201142020 provides insights on deemed exchanges and hedging
  • Greenberg Traurig LLP
  • USA
  • November 9 2011

When my children were small, I mischievously told them that I studied federal income tax law at Harry Potter’s Hogwarts Academy.


What to do while you're waiting for regulatory reform: new exemption removes regulatory uncertainty for OTC derivatives trading in Canada
  • McMillan LLP
  • Canada
  • October 25 2011

Unlike most other major Canadian jurisdictions, Ontario does not yet have a specific regime governing trading in over-the-counter ("OTC") derivatives.