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1,733 results found
Proskauer Rose LLP | USA | 1 Sep 2020
Five Principles For Accurate and Reliable Portfolio Company Valuations
We have seen the SEC increase its focus on valuation of privately-held portfolio companies recently. The SEC’s increased focus is in line with our…
Covington & Burling LLP | USA | 20 Jul 2020
Non-GAAP Financial Measures and the Impact of COVID-19
The COVID-19 pandemic continues to present public companies with new regulatory compliance and financial reporting challenges. Adjusting the…
Bass, Berry & Sims PLC | USA | 18 May 2020
Whether to Adjust for COVID-19 in Non-GAAP Financial Measures: A Survey and Overview of First Quarter Disclosure Practices
One of the key areas of disclosure focus for the Securities and Exchange Commission (SEC) following the emergence of the COVID-19 pandemic was the…
Bass, Berry & Sims PLC | USA | 7 Apr 2020
SEC Interpretive Guidance on Key Performance Indicators and Metrics in MD&A, and a Recent KPI Comment Letter
The Securities Exchange Commission (SEC) recently issued interpretive guidance, effective February 25, 2020, regarding the disclosure of key…
Bass, Berry & Sims PLC | USA | 1 Apr 2020
High-Level Considerations for First-Quarter 2020 Earnings Releases and Guidance in Uncertain Times
As companies continue to evaluate the impact of the novel coronavirus (COVID-19) pandemic on their business, public companies will be facing…
Kilpatrick Townsend & Stockton LLP | USA | 30 Mar 2020
SEC Provides Relief from Due Dates for Certain Securities Filings
On March 25, 2020, the SEC issued an order replacing its March 4, 2020 order granting exemptions for certain provisions of the Securities Exchange Act…
Kramer Levin Naftalis & Frankel LLP | USA | 27 Mar 2020
COVID-19 Update: SEC Provides Disclosure Guidance in Response to COVID-19
The Securities and Exchange Commission’s (SEC) Division of Corporation Finance (the Division) issued on March 25, 2020, guidance regarding disclosure…
Skadden Arps Slate Meagher & Flom LLP | USA | 27 Mar 2020
SEC Extends Relief, Staff Offers Further Guidance and Flexibility to Companies Affected by COVID-19
On March 25, 2020, the U.S. Securities and Exchange Commission (SEC) issued a modified order extending the time period during which public companies…
Winston & Strawn LLP | USA | 10 Feb 2020
SEC Release on Key Performance Metrics Has Implications for Compensation Professionals Too
Last month, the SEC issued an interpretive release addressing Item 303 of Reg S-K (see Rel. No. 33-10751, Key Performance Metrics (2020)). Although…
Wilmer Cutler Pickering Hale and Dorr LLP | USA | 3 Feb 2020
SEC Provides Guidance on Disclosure of Key Performance Indicators and Metrics
On January 30, 2020, the SEC issued Commission Guidance on Management’s Discussion and Analysis of Financial Condition and Results of Operations.1…
