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CFTC’s division of swap dealer and intermediary oversight extends exemptive relief from CFTC regulations 4.7 and 4.2 requirement to prepare financial statements in accordance with US gaap
  • Katten Muchin Rosenman LLP
  • USA
  • April 20 2018

On March 30, the Commodity Futures Trading Commission’s Division of Swap Dealer and Intermediary Oversight (DSIO) issued Letter 18-09, which granted


Credit Loss Accounting: US Bank Regulators' Proposal Addresses Concerns About GAAP Update on CECL (Current Expected Credit Loss)
  • Mayer Brown LLP
  • USA
  • April 18 2018

On April 17, 2018responding to significant industry concerns regarding the negative consequences of the required adoption of Accounting Standards


CFTC Staff Permits CPO to Provide Financial Statements for Onshore Feeder Fund Prepared in Accordance with IFRS In Lieu of U.S. GAAP
  • Fried Frank Harris Shriver & Jacobson LLP
  • USA
  • April 17 2018

On March 30, 2018, the Commodity Futures Trading Commission’s (the “CFTC” or “Commission”) Division of Swap Dealer and Intermediary Oversight (“DSIO”


Corp Fin posts two new CDIs regarding non-GAAP financial measures in the M&A context
  • Cooley LLP
  • USA
  • April 4 2018

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


Be careful using non-GAAP financial measures
  • Tucker Ellis
  • USA
  • January 15 2018

To better tell the story of their financial performance, many public companies use non-GAAP financial measures in press releases and other investor


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