997 results found
Cadwalader Wickersham & Taft LLP | USA | 16 Jun 2022
In Brief: Regulation Q and You - Capital Relief Trades for U.S. Banks
Over the last 18 months, we’ve seen a sharp uptick in inquiries from U.S. banks about how to use capital relief trades to manage regulatory capital…
Hogan Lovells | USA | 21 Jan 2022
Considerações sobre o Guide 3: novos requisitos para instituições financeiras emissoras nos EUA
Instituições financeiras bancárias passarão a divulgar dados estatísticos em um novo formato, com a substituição do Guide 3 por novas regras de…
Kramer Levin Naftalis & Frankel LLP | USA | 31 Aug 2020
Federal Reserve Board Provides Guidance on Use of Cash Collateral Deposits and Delay Draw Balances and Clarity on Eligible Business Safe Harbor Provisions Under the Main Street Lending Program
On Aug. 24, the Federal Reserve Board (the Board) released supplemental information through an updated set of frequently asked questions (FAQs) for…
Cadwalader Wickersham & Taft LLP | USA | 3 Aug 2020
Pharmaceutical Company and Former Executives Settle SEC Charges for Non-GAAP Reporting Failures
A publicly traded global pharmaceutical company and several former executives settled SEC charges for making misleading disclosures to investors in…
Skadden Arps Slate Meagher & Flom LLP | USA | 17 Jun 2020
Key Considerations for Non-US Companies Listing in the US
The United States continues to be the destination of choice for many non-U.S. companies looking to go public. Active trading, superior liquidity…
Kilpatrick Townsend & Stockton LLP | USA | 27 Mar 2020
CARES Act | Important CARES Act Provisions for Financial Institutions
The CARES Act includes actions specifically designed to provide various levels of temporary regulatory relief to financial institutions and to…
Mayer Brown | USA | 7 Jan 2020
Ring in the New Year with SEC Year-End Guidance
On December 30, 2019, the SEC’s chairman, chief accountant and director of the division of corporation finance (Division) issued a joint public…
Cadwalader Wickersham & Taft LLP | USA | 17 Dec 2019
AICPA Working Group Provides Practice Tips on Accounting for Digital Assets
An American Institute of Certified Public Accountants' Working Group (the "Working Group") published a practice aid on how to account for and audit…
Eversheds Sutherland (US) LLP | USA | 14 Oct 2019
Treasury and the IRS release guidance regarding the repeal of Section 958(b)(4)
The Tax Cuts and Jobs Acts (TCJA) repealed § 958(b)(4) of the Code, which prevented downward attribution of stock ownership from a foreign person to…
White & Case LLP | USA | 23 Sep 2019
The SEC proposes to update Guide 3
The SEC has published proposed changes to Guide 3 which are intended to update, clarify and codify the Guide with the aim of eliminating overlaps…
