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Results: 1-10 of 8,056

Is XBRL already obsolete?
  • Cooley LLP
  • 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


Acquired Business Financials
  • Milbank Tweed Hadley & McCloy LLP
  • USA
  • August 8 2018

When should financial statements for a business acquired or to be acquired be included in a Rule 144A offering memorandum


SEC Proposes Exchange-Traded Fund Rule
  • Drinker Biddle & Reath LLP
  • USA
  • August 6 2018

The Securities and Exchange Commission (SEC) recently issued Proposed Rule 6c-11 under the Investment Company Act of 1940 (the “1940 Act”) and certain


SEC Proposes Simplified Guarantor and Pledgor Disclosures in Registered Debt Offerings
  • Haynes and Boone LLP
  • USA
  • August 3 2018

On July 24, 2018, the Securities and Exchange Commission (the “SEC”) voted to propose rule amendments aimed at simplifying certain financial


SEC Enforcement in Financial Reporting and Disclosure--2018 Mid-Year Update
  • Jones Day
  • USA
  • August 1 2018

Chairman Jay Clayton's vision for the Securities and Exchange Commission has largely shaped the first half of 2018, with policies and initiatives


SEC Proposes Rules to Simplify and Streamline Disclosures in Certain Registered Debt Offerings
  • Hunton Andrews Kurth LLP
  • USA
  • July 31 2018

On July 24, 2018, the Securities and Exchange Commission (SEC) voted to propose rule amendments intended to simplify and streamline the financial


SEC Proposes Amendments to Financial Statement Disclosure Requirements in Rules 3-10 and 3-16 of Regulation S-X
  • Mayer Brown
  • USA
  • July 31 2018

On July 24, 2018, the US Securities and Exchange Commission (SEC) proposed amendments to the financial disclosure requirements in Rules 3-10 and 3-16


SEC Proposes Amendments to Financial Statement Disclosure Requirements
  • Mayer Brown
  • USA
  • July 25 2018

At last week’s open meeting, the Securities and Exchange Commission originally had been scheduled to consider a proposed amendment to Regulation S-X


CSA Amendments to Simplify Reports of Exempt Distribution
  • McCarthy Tétrault LLP
  • USA, Canada
  • July 25 2018

On July 19, 2018, the Canadian Securities Administrators (“CSA”) published final amendments (the “Amendments”) to National Instrument 45-106 -


New regulation allows quarterly dividend distribution
  • STALFORT Legal. Tax. Audit.
  • Romania
  • July 24 2018

Among the numerous legislative changes which have been approved by the Romanian Government in the past few months - most of which have generated