On March 12th, the SEC adopted the highly anticipated amendments to the accelerated and large accelerated filer definitions. As a result, an issuer that is eligible to be a...
The SEC issued an exemptive order (the Order) on March 4, 2020 providing conditional relief for registrants that are impacted by the coronavirus (COVID-19) and are unable to file on a timely...
On January 30th, the SEC proposed more amendments to the disclosure requirements of Regulation S-K. Like other proposed and final amendments to Regulation S-K issued over the past two...
The FASB issued ASU 2020-01, Investments—Equity Securities (ASC 321), Investments— Equity Method and Joint Ventures (ASC 323), and Derivatives and Hedging (ASC 815): Clarifying the Interactions between ASC 321, ASC...
Whether you are a publicly traded or privately held company, there are a lot of things to consider as you prepare for the year-end from a financial reporting perspective. To...
ASC 842, Leases, became effective for public business entities for annual periods beginning after December 15, 2018 and interim periods therein. For all other entities, including private companies, ASC 842...