Fried Frank Harris Shriver & Jacobson LLP | USA | 15 May 2023
SEC Commissioner Mark T. Uyeda warned that "any failure by the International Accounting Standards Board ["IASB"] to adapt and update International…
Lexology PRO | China, European Union, Global, etc. | 27 May 2022
US regulators target misleading ESG funds, UK banks and insurers risk 10-15% annual profit losses if climate-related action is delayed, and an EU report shows gaps in achieving the UN SDGs – plus other key updates.
DLA Piper | Global | 25 Oct 2019
IFRS 16 is a new Accounting standard effective as of 1 January 2019. The new standard removes the distinction between an operating lease and a…
White & Case | USA | 17 May 2019
On May 3, 2019, the Securities and Exchange Commission (the "SEC") proposed amendments to its rules governing disclosure of financial statements by…
Paul, Weiss, Rifkind, Wharton & Garrison LLP | USA | 13 May 2019
On May 3, the SEC proposed rule changes (available here) to streamline the information that investors receive in connection with significant…
RPC | United Kingdom | 10 Jan 2019
The International Accounting Standard Board (IASB) has introduced a new lease Accounting standard, IFRS 16. It will be effective for annual reporting…
Herbert Smith Freehills LLP | USA | 13 Dec 2018
From 1 January 2019, a new IFRS 16 standard, which was published by the International Accounting Standards Board in January 2016…
Winston & Strawn LLP | USA | 4 Oct 2018
The U.S. Securities and Exchange Commission (“SEC”) recently adopted amendments to existing disclosure rules to simplify or eliminate requirements…
Pillsbury | USA | 21 Jun 2018
On May 24, 2018, President Trump signed into law the Economic Growth, Regulatory Relief, and Consumer Protection Act which, among other things…
Stradley Ronon Stevens & Young | USA | 16 May 2018
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…