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SEC Approves Amendments to Update the Smaller Reporting Company Definition and Require Use of Inline XBRL in Certain Filings
  • Morrison & Foerster LLP
  • USA
  • July 12 2018

On June 28, 2018, the Securities and Exchange Commission (the “SEC”) approved the adoption of amendments to expand the number of companies that meet


SEC Adopts New Smaller Reporting Company and XBRL Rules
  • Cozen O'Connor
  • USA
  • July 11 2018

On June 28, 2018, the Securities and Exchange Commission (SEC) voted on several final rules and rule proposals, including the adoption of final rules


SEC Adopts New Rules Affecting Public Company Reporting
  • Sullivan & Cromwell LLP
  • USA
  • July 5 2018

SEC Requires Use of Inline XBRL for Public Companies Including Funds, Eliminates XBRL Website Posting Requirement, Expands Companies Eligible for "Smaller Reporting Company" Scaled Disclosure and Modifies Rules for Financial Statements of Smaller Acquired Businesses


SEC Expands Number of Companies that Qualify as “Smaller Reporting Companies”
  • Nelson Mullins Riley & Scarborough LLP
  • USA
  • June 29 2018

On June 28, 2018, the SEC adopted amendments to the definition of “smaller reporting company” that are “intended to reduce compliance costs for these


Commission Unanimously Approves Amendments to SRC Definition
  • Mayer Brown
  • USA
  • June 28 2018

During this morning’s open meeting of the Securities and Exchange Commission, which is Commissioner Piwowar’s last open meeting, the Commissioners


Upcoming SEC Open Meeting
  • Mayer Brown
  • USA
  • June 26 2018

This Thursday, the Securities and Exchange Commission will hold an open meeting to consider, among other things, proposed amendments to the definition


Reading the Tea Leaves: The Commission’s Reg Flex Agenda
  • Mayer Brown
  • USA
  • May 17 2018

The recently updated Securities and Exchange Commission agenda (see here and here) provides some insight on what to expect in upcoming months. The


SEC Guidance Expanding Exclusions for Non-GAAP Information
  • Katten Muchin Rosenman LLP
  • USA
  • May 11 2018

The Securities and Exchange Commission’s Division of Corporation Finance issued two new Compliance and Disclosure Interpretations (C&DI), expanding


SEC Staff Updates Guidance on Non-GAAP Financial Measures Relating to Use of Financial Forecasts in Business Combinations
  • Mayer Brown
  • USA
  • May 7 2018

On April 4, 2018, the staff of the SEC’s Division of Corporation Finance (Staff) updated its Compliance & Disclosure Interpretations on the use of


SEC Filings Must Include Hyperlinks to Exhibits and Be in HTML Format
  • Davies Ward Phillips & Vineberg LLP
  • USA
  • April 27 2018

New rules of the U.S. Securities and Exchange Commission (SEC) that require exhibits to be hyperlinked in most SEC filings became effective on