The US Securities and Exchange Commission (SEC) has issued final rules requiring certain foreign private issuers to provide financial statements in XBRL format. The rules, which were anno...
The SEC has issued final rules requiring companies to provide financial statements in XBRL format. The rules, which were announced in late December, are largely as expected but do contain...
After a year of proposed rulemaking, the US Securities and Exchange Commission (SEC) recently finalized the first amendments to its reserves and other reporting requirements for the oil a...
The political struggle has begun over the conditions that will be attached to the release of the second half of the TARP funds. The first public salvo in this struggle was fired by Repres...
Due to continuing equity market turmoil, many companies are at risk of losing the ability to issue securities off of an automatic shelf registration statement. When a company files its an...
The SEC recently adopted final rules that will require companies to provide financial statement information to the SEC in an interactive data format using eXtensible Business Reporting La...
The United States Securities & Exchange Commission (“SEC”) recently adopted final rules that will require certain non-US companies to provide financial information to the SEC in an in...
Many companies are beginning preparations for their 2008 Form 10-K. While there are no new Form 10-K requirements this year, in light of the extraordinary financial market conditions whic...
The discounts at which portfolio company debt is currently trading have led an increasing number of private equity funds to consider purchasing this debt in the secondary market as an inv...
At a public meeting yesterday, the Securities and Exchange Commission adopted final rules designed to address perceived conflicts of interest in the credit rating industry, while deferrin...