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533 results found

Article

White & Case LLP | USA | 17 May 2019

SEC Proposes Changes to Financial Disclosure Relating to Business Acquisitions and Dispositions

On May 3, 2019, the Securities and Exchange Commission (the "SEC") proposed amendments to its rules governing disclosure of financial statements by

Article

Paul Weiss | USA | 13 May 2019

SEC Proposes to Streamline Disclosures Relating to Acquisitions and Dispositions

On May 3, the SEC proposed rule changes (available here) to streamline the information that investors receive in connection with significant

Article

RPC | United Kingdom | 10 Jan 2019

New Accounting standards for leases introduced

The International Accounting Standard Board (IASB) has introduced a new lease Accounting standard, IFRS 16. It will be effective for annual reporting

Article

Herbert Smith Freehills LLP | USA | 13 Dec 2018

Are you ready for the new Lease Standards under IFRS 16?

From 1 January 2019, a new IFRS 16 standard, which was published by the International Accounting Standards Board in January 2016

Article

Winston & Strawn LLP | USA | 4 Oct 2018

Impact of Amended SEC Disclosure Requirements On Foreign Private Issuers

The U.S. Securities and Exchange Commission (“SEC”) recently adopted amendments to existing disclosure rules to simplify or eliminate requirements

Article

Pillsbury | USA | 21 Jun 2018

SEC Directed to Increase Rule 701 Disclosure Threshold to $10 million

On May 24, 2018, President Trump signed into law the Economic Growth, Regulatory Relief, and Consumer Protection Act which, among other things

Article

Stradley Ronon Stevens & Young | USA | 16 May 2018

IRS Issues Automatic Consent to Accounting Method Change for New FASB and IASB Financial Accounting Standards

The IRS issued Revenue Procedure 2018-29, 2018-21 IRB, providing a new automatic change in accounting method for taxpayers to use to conform with

Article

Davies Ward Phillips & Vineberg LLP | USA | 12 Apr 2018

Inline XBRL Filing of Tagged Data

A company that prepares its financial statements in accordance with U.S. generally accepted accounting principles (GAAP) or International Financial

Article

Skadden Arps Slate Meagher & Flom LLP | USA | 11 Dec 2017

Corporate Finance Alert: Filing a New Form S-3? What You Need to Know About the New Revenue Recognition Standards

The much-discussed new revenue recognition standards jointly issued by the Financial Accounting Standards Board (FASB) and the International

Article

Cliffe Dekker Hofmeyr | South Africa, Global | 23 Aug 2017

A lawyer talks accounting: International Financial Reporting Standards (IFRS) 17 insurance contracts

This is due to the fact that insurance companies are either registered public companies or are considered to be public companies under the provisions

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