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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…
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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…
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Hogan Lovells | USA | 6 Feb 2020

Checklist: Form 10-K and Proxy Statement - Key Changes and Considerations for 2020 Filing Season

Below is a checklist of key changes and considerations that public companies should be aware of when preparing their Forms 10-K and proxy statements…
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Morrison & Foerster LLP | USA | 13 Sep 2019

SEC Staff Issues Guidance on Inline XBRL

On August 20, 2019, the Staff of the SEC’s Division of Corporation Finance published nine new Compliance and Disclosure Interpretations on the use of…
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Cooley LLP | USA | 10 Apr 2019

CII defends quarterly reporting

In December 2018, the SEC posted a “request for comment soliciting input on the nature, content, and timing of earnings releases and quarterly reports…
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Womble Bond Dickinson (US) LLP | USA | 26 Mar 2019

SEC Adopts Final Rules to Further Simplify Disclosure Requirements

The Securities and Exchange Commission (SEC) recently adopted amendments to certain of its rules and regulations to modernize and simplify Regulation…
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Sullivan & Worcester LLP | USA | 22 Mar 2019

Simplification of FAST Act Disclosure Requirements

The SEC recently adopted amendments pursuant to the Fixing America’s Surface Transportation Act (commonly referred to as the FAST Act) to modernize…
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Cooley LLP | USA | 21 Mar 2019

SEC adopts amendments for FAST Act Modernization and Simplification of Regulation S-K

Yesterday, once again without an open meeting, the SEC voted to adopt amendments designed to modernize and simplify disclosure requirements for…
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Cliffe Dekker Hofmeyr | South Africa | 20 Mar 2019

Filing your annual financial statements the XBRL way

As of 1 July 2018, the Companies and Intellectual Property Commission (CIPC) sanctioned the submission of annual financial statements for companies…
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Bressler, Amery & Ross PC | USA | 6 Nov 2018

SEC Proposes New Rule to Aid Purchaser of Variable Annuity and Life Insurance Contracts

Variable annuities and variable life insurance contracts combine both traditional investment and insurance features, provide a menu of different…
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