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Article

Katten Muchin Rosenman LLP | USA | 13 May 2016

SEC Deputy Chief Accountant Discusses Use of Non-GAAP Measures

In a May 5 speech at the 2016 Baruch College Financial Reporting Conference, Wesley Bricker, deputy chief accountant at the Securities and Exchange

Article

Katten Muchin Rosenman LLP | USA | 15 Jul 2011

SEC issues new interpretations related to executive compensation and say-on-pay reporting

On July 8, the Securities and Exchange Commission's Division of Corporation Finance issued new Compliance and Disclosure Interpretations (C&DIs) on executive compensation disclosure and reporting with respect to the frequency of shareholder advisory votes on executive compensation (i.e., "say on pay").

Article

Katten Muchin Rosenman LLP | USA | 8 Jul 2011

PCAOB proposes to change form and content of audit reports

On June 21, the Public Company Accounting Oversight Board (PCAOB) issued a Concept Release in which it proposed potential alternatives for changing the content of audit reports in order to "provide investors with more transparency into the audit process and more insight into the company's financial statements or other information outside the financial statements."

Article

Katten Muchin Rosenman LLP | USA | 21 Aug 2009

SEC issues updated compliance and disclosure interpretations

On August 14, the Securities and Exchange Commission’s Division of Corporation Finance issued new and updated Compliance and Disclosure Interpretations (C&DIs) of sections, rules, regulations and forms under the Securities Act and the Exchange Act.

Article

Katten Muchin Rosenman LLP | USA | 21 Aug 2009

SEC recommends additional MD&A disclosures regarding loan losses

In August, the Securities and Exchange Commission’s Division of Corporation Finance sent letters to public financial institutions recommending that the companies consider additional disclosures regarding risks in their loan portfolios and trends in loan losses in Management Discussion and Analysis (MD&A) in future filings.

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