After almost a decade of attempting to issue similar rules, on December 16 the SEC adopted amendments that would require resource extraction companies to disclose payments made to foreign...
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...
On December 2, 2020, the U.S. House of Representatives passed by unanimous consent the Holding Foreign Companies Accountable Act, which would require the United States Securities and Exch...
Last week, the SEC enacted sweeping changes to a number of financial disclosure requirements in Regulation S-K. The rule changes, among other things, eliminate the requirement that regist...
This week the SEC amended its rules to permit electronic signatures on documents submitted to the SEC through EDGAR, as long as certain procedures are followed. We expect these amendments...
On November 12, 2020 President Trump issued a new Executive Order, “Executive Order on Addressing the Threat from the Securities Investments that Finance Communist Chinese Military Comp...
This week, the SEC adopted broad changes to the current framework of private offerings, including simplifying rules to permit concurrent public and private offerings and increasing the si...
On August 26, the SEC adopted amendments to update the business description, legal proceedings and risk factor disclosures that U.S. companies make in registration statements, annual repo...
On August 26, the Securities and Exchange Commission expanded the definitions of “accredited investor” in Regulation D and of “qualified institutional buyer” in Rule144A, thereby ...
The path to direct listings by companies is getting easier. On Wednesday, the SEC approved the NYSE’s rule change that will permit companies to raise capital in a direct listing. Prior ...
