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Article

Mayer Brown | USA | 9 Nov 2011

SEC issues guidance on disclosure obligations relating to cybersecurity risks and cyber incidents

On October 13, 2011, the Division of Corporation Finance of the Securities and Exchange Commission issued guidance regarding the disclosure obligations of public companies relating to cybersecurity risks and cyber incidents.

Article

Mayer Brown | USA | 16 Sep 2010

FASB revises its proposal regarding disclosure of loss contingencies

On July 20, 2010, the Financial Accounting Standards Board (the "FASB") issued an exposure draft that revises its July 2008 exposure draft concerning revisions to the requirements for disclosure of certain loss contingencies set forth in Topic 450 (Contingencies) of the FASB Accounting Standards Codification ("Topic 450").

Article

Mayer Brown | USA | 1 Sep 2009

Impact of FASB’s accounting standards codification on filings by U.S. public companies

On June 30, 2009, the Financial Accounting Standards Board (the "FASB") adopted Statement of Financial Accounting Standards No. 168, The FASB Accounting Standards CodificationTM and the Hierarchy of Generally Accepted Accounting Principles a replacement of FASB Statement No. 162 (the “FASB Codification”).

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