648 results found
Weil Gotshal & Manges LLP | USA | 28 Nov 2023
SEC Disclosures of Artificial Intelligence Technologies
The meteoric rise in generative artificial intelligence has dramatically altered the corporate landscape as companies increasingly invest in or…
Weil Gotshal & Manges LLP | USA | 26 Sep 2023
Preparing for New Form 10-Q and Form 10-K Disclosure Requirements: Upcoming Compliance Dates
During the last year, the SEC and listing exchanges have adopted a number of new rules applicable to public companies impacting disclosure, corporate…
Kurtin PLLC | USA | 27 Jul 2023
SEC Adopts New Rules on Cybersecurity Risk Management and Disclosure
On July 26, 2023, the Securities and Exchange Commission ("SEC"), the U.S. securities regulator, adopted new final rules on cybersecurity management…
Barnes & Thornburg LLP | USA | 20 Jul 2023
SEC Staff Continues to Put Pressure on Non-GAAP Adjustments That It Views As Normal Operating Expenses
In December 2022, the Securities and Exchange Commission (SEC)’s Division of Corporation Finance staff updated its Compliance and Disclosure…
Shearman & Sterling LLP | USA | 11 Jan 2022
SEC proposes new disclosure rules for share repurchases
The Securities and Exchange Commission recently proposed a new rule "intended to improve the quality, relevance and timeliness of information related to issuer share repurchases". The rules, if adopted as proposed, would fundamentally alter the disclosure requirements in connection with a company's share repurchases, potentially affecting how a company executes share repurchase transactions......
Thompson Hine LLP | USA | 12 Oct 2021
Securities Quarterly Update
Welcome to the fall edition of Securities Quarterly Update, a publication that provides updates and guidance on securities regulatory and compliance…
Kramer Levin Naftalis & Frankel LLP | USA | 10 Dec 2020
The Cheesecake Factory: First Public Company Charged by the SEC for Misleading COVID-19 Disclosures
On Dec. 4, 2020, the Securities and Exchange Commission announced settled charges against The Cheesecake Factory Incorporated (“Cheesecake Factory”)…
Bass Berry & Sims PLC | USA | 11 Sep 2020
Recent SEC Comment Letters of Interest Regarding COVID-19 Adjustments, SAB 99 and South Korea
Subscribers to our blog know that we monitor EDGAR for new SEC comment letters and enjoy bringing attention to the more interesting ones. In today’s…
Bass Berry & Sims PLC | USA | 31 Aug 2020
Practical Takeaways on SEC Amended Disclosure Requirements for Business Description, Legal Proceedings and Risk Factors under Regulation S-K
On August 26, the SEC voted to adopt amendments to modernize the description of business (Item 101), legal proceedings (Item 103), and risk factor…
Bass Berry & Sims PLC | USA | 27 Aug 2020
Updated Risk Factors in Response to COVID-19
Following up on our prior blog post regarding first quarter COVID-19 risk factor disclosure considerations and our prior blog post regarding second…
