Updated September 3, 2021Recently a purported shareholder of certain SPACs initiated derivative lawsuits asserting that the SPACs are investment companies under the Investment Company Act...
The FCA has published a Policy Statement containing its final rules and changes to the Listing Rules for SPACs seeking to list on the main market of the London Stock Exchange. These rules...
On 30 April 2021, the Financial Conduct Authority (FCA) published a consultation paper on proposed changes to the Listing Rules that apply to special purpose acquisition companies (SPACs)...
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 International Accounting Standards Board (IASB) has proposed new rules that would require financial statements to include specific profit metrics, disclosure about unusual items, and ...
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...
This memorandum provides an overview of the Guidelines on Risk Factors under the New Prospectus Regulation, which were published by ESMA on 1 October 2019. The Guidelines are intended to ...
This client memorandum highlights important considerations for the preparation of your 2018 annual report on Form 20-F. As in previous years, we discuss both disclosure developments as we...
IN THIS ISSUE:
A UK-EU partnership in financial services? Implications of the draft Withdrawal Agreement and Political Declaration
UK contingency planning for financial services in the e...
This memorandum provides an overview of the key changes regarding the format and content of the prospectus introduced by the New Prospectus Regulation as supplemented by the European Secu...