New revenue recognition rules (ASC 606 and IFRS 15) are required to be adopted by most public companies starting January 1, 2018 and most private companies starting January 1, 2019. These...
Following the publication of the EU Prospectus Regulation in the Official Journal of the European Union on June 14, 2017, ESMA has now published draft technical advice on prospectus discl...
Staff also suggests greater willingness to waive financial statement requirements
Following up on Chairman Jay Clayton’s promise to improve access to the capital markets, on June 29 sta...
IN THIS ISSUE:
Introduction
Supervisory Convergence in Financial Services
Proposals to amend the EMIR Supervisory Regime
On June 23, 2017, we passed the one year mark since the refer...
IN THIS ISSUE:
Introduction
Cross-border models for financial services
Societas Europea and cross-border mergers
On March 29th, 2017, the UK delivered a letter from the UK Pri...
On March 1, the SEC adopted rules requiring hyperlinks to filed exhibits listed in the exhibit indexes of most SEC current and periodic reports and registration statements. The rules cove...
On March 1, the SEC announced that foreign private issuers (FPIs) that prepare financial statements under International Financial Reporting Standards (IFRS) must file using eXtensible Bus...
On February 14, 2017, President Trump approved a joint resolution of Congress repealing the SEC’s rule requiring resource extraction disclosure. The joint resolution was passed pursuant...
IN THIS ISSUE:
Introduction
UK Supreme Court Judgment – the Miller Case
What will Brexit mean for benchmark administrators in the UK?
In the last few weeks, some welcome clarity has ...
The following is the Davis Polk visual memorandum analyzing the Federal Reserve’s final rule on total loss-absorbing capacity (TLAC), eligible long-term debt (LTD) and clean holding com...
