Search

Clear all

Refine your search

Content type
Tags
Firm name
Author
Jurisdiction
Language

1,733 results found

Article

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…
Article

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…
Article

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…
Article

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…
Article

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…
Article

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…
Article

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…
Article

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…
Article

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…
Article

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…
Previous page 1 2 3 ...