647 results found
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 | 8 Oct 2020
Securities Quarterly Update
On August 26, the SEC adopted a Final Rule to amend and modernize certain disclosure requirements under Regulation S-K applicable to the description…
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 | 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…
Bass Berry & Sims PLC | USA | 22 Jul 2020
Approaching COVID-19 Risk Factor Disclosure in Upcoming Quarterly Reports on Form 10-Q
In a first-quarter (for calendar year-end companies) SEC disclosure landscape dominated by COVID-19 considerations, almost all public companies…
Bass Berry & Sims PLC | USA | 21 Jul 2020
Second Quarter Form 10-Q Disclosure Reminder: SEC Guidance on Key Performance Indicators
Earlier this year, the Securities and Exchange Commission (SEC) issued interpretive guidance, effective February 25, 2020, regarding the disclosure of…
Bass Berry & Sims PLC | USA | 14 Jul 2020
Reminder for Accelerated Filers - Inline XBRL Rules Now Effective
Public companies designated as accelerated filers who are preparing their periodic reports for fiscal periods ending on or after June 15, 2020 (i.e…
Thompson Hine LLP | USA | 7 Jul 2020
Securities Quarterly Update
Welcome to the summer issue of Securities Quarterly Update, a publication that provides updates and guidance on securities regulatory and compliance…
Skadden Arps Slate Meagher & Flom LLP | USA | 21 Apr 2020
SEC Adopts Securities Offering Reforms for Business Development Companies and Registered Closed-End Investment Companies
On April 8, 2020, the Securities and Exchange Commission (SEC) voted to adopt a series of rule and form amendments that are intended to modernize the…
Bass Berry & Sims PLC | USA | 16 Apr 2020
Reevaluating Risk Factors in Response to COVID-19
As calendar-year public companies are beginning to prepare their Quarterly Report on Form 10-Q (Form 10-Q) for their first quarter, the novel…
