This memorandum highlights some considerations for the preparation of your 2020 annual report on Form 20-F. As in previous years, we discuss both disclosure developments and continued are...

The SEC has finalized rules that will replace Guide 3, the industry guide for banking organizations.  The final rules eliminate a number of the requirements under Guide 3, which now appea...

On May 21, 2020, the SEC adopted amendments to its financial disclosure requirements relating to acquisitions and dispositions of businesses. The new rules are a welcome easing of the bur...

On Monday, the SEC staff issued four “Frequently Asked Questions” relating to its March 25th order which extended filing deadlines for companies who require additional time to comply ...

With the end of the first quarter upon us, we’ve put together some practical tips and recommendations for those working on public company first quarter reporting in light of the impact ...

Many of our clients are taking a close look at their sources and uses of cash over the next several quarters and beyond in the face of a potentially prolonged period of market and busines...

The SEC issued an order on Wednesday that provides companies that are unable to comply with their filing obligations as a result of coronavirus (COVID-19) with additional time to file rep...

This memorandum highlights some considerations for the preparation of your 2019 annual report on Form 20-F. As in previous years, we discuss both disclosure developments and continued are...

In a long-awaited milestone, the SEC has proposed an update of Guide 3, the industry guide for banking organizations.  The proposal eliminates a number of the current requirements under G...

On May 3, the SEC proposed changes to the financial disclosure rules for acquisitions and dispositions of businesses, taking a significant step toward easing the reporting burden. The pro...