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U.S. capital markets developments in 2017: Small changes can make a big difference
  • Osler Hoskin & Harcourt LLP
  • USA, Canada
  • December 18 2017

Most of the developments coming from the U.S. Securities and Exchange Commission (the SEC) in 2017 that are of particular interest to Canadians are


Insurance-Related Provisions in House and Senate Tax Bills
  • Sidley Austin LLP
  • USA
  • December 6 2017

On Saturday, December 2, 2017, the U.S. Senate passed a comprehensive tax reform bill. Sidley's general tax reform update published December 4 can be


FASB Ceases Work on Proposal To Amend Definition of “Materiality” for US GAAP
  • Katten Muchin Rosenman LLP
  • USA
  • December 1 2017

As previously discussed in the September 1edition of Corporate & Financial Weekly Digest, the Financial Accounting Standards Board (FASB) had issued


Corp Fin posts two new CDIs regarding non-GAAP financial measures in connection with M&A transactions
  • Cooley LLP
  • USA
  • October 17 2017

Corp Fin has posted two new CDIs regarding the use of non-GAAP financial measures in connection with business combinations, summarized below: Section


Time to Revisit Non-GAAP Performance Measures?
  • Winston & Strawn LLP
  • USA
  • October 2 2017

An issue that has been flying below the radar for a couple years seems to be elbowing its way into prominence. Recently, I have seen two blog posts


SEC Chief Accountant Speaks to Financial Statement Requirements for Initial Coin Offerings
  • Stinson Leonard Street LLP
  • USA
  • September 11 2017

SEC Chief Accountant Wesley R. Bricker recently gave remarks at the AICPA National Conference on Banks & Savings Institutions. Mr. Bricker spoke to


People and Reward - What's new in the world of work? Summer 2017
  • Freshfields Bruckhaus Deringer LLP
  • United Kingdom, European Union, Global
  • July 20 2017

On 29 June, a number of fashion brands and retailers, global trade unions and NGOs signed a renewed Bangladesh Accord, to improve and increase safety


Update Swiss Tax Proposal 17 (TP 17): the major changes
  • Loyens & Loeff
  • Switzerland
  • June 9 2017

On 9 June 2017, the Swiss government confirmed the main parameters of a revised Swiss corporate tax reform package, the Tax Proposal 17 (TP 17). The


Submission on improving financial information in an equity PDS
  • Chapman Tripp
  • New Zealand
  • May 31 2017

The Financial Markets Authority (FMA) proposes to publish a Guidance Note regarding disclosing financial information in equity PDSs in a clear


Are “other key operating metrics” the new non-GAAP financial measures?
  • Cooley LLP
  • USA
  • May 9 2017

As reported by BNA, the top accounting staff at the SEC are quite satisfied with companies’ responses to the SEC’s assault on abuses of non-GAAP