1,733 results found
Macfarlanes LLP | United Kingdom | 27 Oct 2021
Budget 2021: finally some certainty on notifying uncertain tax treatments
In a welcome move for those responsible for tax matters at large businesses, today’s Budget documents contain an announcement that the government is…
Bird & Bird LLP | Singapore | 20 Oct 2021
Purchase Price Adjustment Hacks
The Purchase Price Adjustment clause is a post-completion adjustment to the consideration sum payable for the purchase of a business in M&A…
Davies Ward Phillips & Vineberg LLP | Canada | 6 Jul 2021
Mind the GAAP: Don’t Get Tripped Up by the New Financial Measure Disclosure Requirements
Before the year-end, Canadian reporting issuers will have to contend with new rules that govern the disclosure of non-GAAP and other financial…
White & Case LLP | Global | 18 Feb 2021
Scaling Voluntary Carbon Markets: The Final Report
The 'Taskforce on Scaling Voluntary Carbon Markets' (the "Taskforce") is a private sector initiative working to scale an effective and efficient…
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…
