We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance

Results: 1-10 of 759

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