We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 11-20 of 72

SEC Division of Corporation Finance issues new CDIs on a variety of topics
  • Holland & Knight LLP
  • USA
  • March 14 2011

On March 4, 2011, the SEC's Division of Corporation Finance issued new Compliance and Disclosure Interpretations (CDIs) covering a variety of matters, including one on the CD&A, two on Rule 144, two on free writing prospectuses and two on director disclosures, as well as two others


SEC issues new Staff Accounting Bulletin Number 114
  • Holland & Knight LLP
  • USA
  • March 14 2011

On March 7, 2011, the SEC's Office of the Chief Accountant and Division of Corporate Finance jointly issued Staff Accounting Bulletin (SAB) Number 114, which revises or rescinds portions of the interpretative guidance included in the codification of the SAB Series


SEC adopts changes to director election process for public companies
  • Holland & Knight LLP
  • USA
  • September 2 2010

On August 25, 2010, the Securities and Exchange Commission adopted new rules that require all U.S. public companies (and certain non-U.S. companies that comply with the U.S. proxy rules) to include in their proxy materials shareholder director nominees and shareholder proposals that seek to regulate the nomination and election of directors


Second Circuit clarifies Section 10(b) duty to update and Rule 10b-5 pleading standard
  • Holland & Knight LLP
  • USA
  • March 22 2010

On March 1, 2010, the Second Circuit Court of Appeals affirmed in part and vacated in part a securities class action brought against a company for failing to update investors concerning problems with an agreement with the United States Postal Service (USPS) to serve as the preferred provider of USPS's electronic postmark


PCAOB issues FAQs on audit firm annual reports and makes the reports publicly available
  • Holland & Knight LLP
  • USA
  • July 12 2010

On June 18, 2010, the PCAOB issued Staff Questions and Answers regarding the requirements to file with the PCAOB Annual Reports on Form 2


FASB and IASB issue joint proposal on revenue recognition and a progress report on US GAAP and IFRS convergence
  • Holland & Knight LLP
  • Global, USA
  • July 12 2010

On June 24, 2010, the International Accounting Standards Board (IASB) and the U.S. Financial Accounting Standards Board (FASB) published for public comment a draft standard to improve and align the financial reporting of revenue from contracts with customers and related costs


SEC issues concept release on the U.S. proxy system
  • Holland & Knight LLP
  • USA
  • July 26 2010

On July 14, 2010, the SEC issued a concept release on the U.S. proxy system which solicits comments on whether any deficiencies in the proxy system warrant rulemaking in the future


President signs Dodd-Frank Act
  • Holland & Knight LLP
  • USA
  • July 26 2010

On July 21, 2010, the President signed into law the "Dodd-Frank Wall Street Reform and Consumer Protection Act" ("Dodd-Frank"


House Financial Services Subcommittee passes five bills to ease the regulatory burden on small businesses
  • Holland & Knight LLP
  • USA
  • November 7 2011

On October 5, 2011, the House Financial Services Capital Markets and Government Sponsored Enterprises Subcommittee passed five bills to ease the regulatory burden on small businesses and emerging growth companies


Delaware court refuses to enjoin merger despite lack of typical fiduciary safeguards due to board's expertise in corporation's business
  • Holland & Knight LLP
  • USA
  • November 7 2011

Under Delaware law, a board of directors entering into a change of control transaction involving the sale of a company must secure the best value reasonably attainable for the company's stockholders