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Searching Content by Ryan Castillo from Morrison & Foerster LLP ordered by Published Date Descending.
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"Don't Be Afraid To Ask." SEC Staff Ready To Respond To Rule 3-13 Waiver Requests From Registrants
At the PLI Securities Regulation Institute, Mark Kronforst, the SEC's Division of Corporation Finance ("Corp Fin") Chief Accountant...
United States
27 Nov 2017
2
Non-GAAP Explained
The use of non-GAAP financial measures by US public companies continues to attract scrutiny.
United States
2 Nov 2017
3
SEC Chief Accountant's Remarks On Enhancing Audit Committee Effectiveness And Advancing Effective ICFR
In a pair of recent speeches, SEC Chief Accountant Wesley R. Bricker emphasized the importance of reinforcing and advancing credible financial reporting through effective audit committees and effective internal control over financial reporting ("ICFR").
United States
11 Apr 2017
4
Practice Pointers: Anticipating And Addressing SEC Comments On Non-GAAP Financial Measures
The use of non-GAAP financial measures by public companies continues to be an area of growing concern for the Securities and Exchange Commission ("SEC").
United States
6 Mar 2017
5
Thoughts On Internal Control Over Financial Reporting
As year-end approaches, many companies will be focused on preparing their annual reports.
United States
4 Jan 2017
6
SEC Chief Accountant's Remarks On High Quality Financial Reporting, Non-GAAP Financial Measures And The Role Of Audit Committees
SEC Chief Accountant Wesley R. Bricker, speaking at the American Institute of Certified Public Accountants Conference in Washington, D.C., emphasized the importance of high quality financial reporting...
United States
14 Dec 2016
7
SEC Hosts Panel Discussion On Online Marketplace Lending And Crowdfunding In First Ever SEC Fintech Forum
On November 14, 2016, the SEC hosted a panel discussion entitled the "Impact of Recent Innovation in Capital Formation," as part of its public forum on Fintech innovation held in Washington, D.C....
United States
18 Nov 2016
8
SEC Issues C&DIs On Offsetting Filing Fees Under Rule 457(P)
On November 9, 2016, the SEC's Division of Corporation Finance issued revised Question 240.11 and new Questions 240.15 and 240.16 of its Compliance and Disclosure Interpretations (the "C&DIs")...
United States
17 Nov 2016
9
Practice Pointers On Non-GAAP Financial Measures
The use of non-GAAP financial measures by public companies continues to be an area of growing concern and focus of the Securities and Exchange Commission ("SEC").
United States
22 Aug 2016
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