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588 results found

Article

Fasken | Canada | 22 Nov 2018

Weeding-out a Lack of Disclosure

On October 10, 2018, the Canadian Securities Administrators (CSA) issued CSA Staff Notice 51-357 Staff Review of Reporting Issuers in the Cannabis

Article

McMillan LLP | Canada | 18 Oct 2018

CSA Publishes Review of Disclosure of Reporting Issuers in the Cannabis Industry

On October 10, 2018, the Canadian Securities Administrators (the "CSA") published CSA Staff Notice 51-357 Staff Review of Reporting Issuers in the

Article

Cliffe Dekker Hofmeyr | South Africa, Global | 23 Aug 2017

A lawyer talks accounting: International Financial Reporting Standards (IFRS) 17 insurance contracts

This is due to the fact that insurance companies are either registered public companies or are considered to be public companies under the provisions

Article

Addleshaw Goddard LLP | Global | 19 May 2017

Financial Services and Banking News Update- 19 May 2017

The FCA has published a new webpage on cyber resilience. The FCA notes that cyber risks pose a threat to all financial services firms. Firms should

Article

Morrison & Foerster LLP | USA | 6 Mar 2017

Inline XBRL Proposed Rule and IFRS Taxonomy

On March 1, 2017, the Securities and Exchange Commission (the "Commission") proposed the use of the Inline XBRL (eXtensible Business Reporting

Article

Wilmer Cutler Pickering Hale and Dorr LLP | USA | 13 Jan 2017

SEC Chair Urges Continued Efforts on Global Accounting Standards

Outgoing Securities and Exchange Commission (SEC) Chair Mary Jo White has urged her successor and the SEC to continue to pursue high-quality, globally

Article

Morrison & Foerster LLP | USA | 6 Jan 2017

Global Accounting Standards

The Chair of the Securities and Exchange Commission Mary Jo White recently commented on the significance of high-quality accounting standards. The

Article

Nctm Studio Legale | Global | 1 Dec 2016

Accounting for Sukuk

Sukuk is one of the most appropriate sources of funding to infrastructure sector; it's an opportunity for governments and companies to raise a

Article

K&L Gates | USA | 7 Sep 2016

Recent CFTCNFA Regulatory Actions Affecting Commodity Pool Operators and Commodity Trading Advisors

During August 2016, the Commodity Futures Trading Commission (“CFTC” or “Commission”) and National Futures Association (“NFA”) published several

Article

Bird & Bird LLP | Global | 2 Sep 2016

An end to off-balance sheet aircraft operating leases

IFRS 16, published by the International Accounting Standards Board in January 2016 will, after it becomes effective, bring an end to off-balance

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