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...
Deadlines for calendar-year companies are rapidly approaching
Many companies were required to include “say-on-frequency” proposals in their 2017 annual meeting proxies. Under a say-on...
On August 17, the SEC’s Division of Corporation Finance announced updated guidance that should reduce the time and expense for companies who are preparing to go public. Under the new gu...
The Federal Reserve’s proposed supervisory guidance on corporate governance is a breath of fresh air that should encourage banking boards to focus on their core responsibilities and avo...
New York Stock Exchange-listed companies should be aware of upcoming and proposed changes to NYSE rules and policies concerning dividends and distributions. NYSE recently announced implem...
In a much-anticipated action, on July 25 the SEC issued a Section 21(a) report of its investigation into an offering of digital tokens by “The DAO,” an unincorporated virtual organiza...
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...
For most securities transactions, on September 5, 2017 the settlement cycle will shorten from three business days to two business days after the trade date, or T+2, as we discussed in a p...
A lively debate is erupting over a provision in the House-approved Financial CHOICE Act that would increase the stock ownership threshold for submitting shareholder proposals in the compa...