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Phil Fitz-Gerald, Director of the Financial Reporting Lab at the Financial Reporting Council (FRC), the United Kingdom’s regulator of financial reporting, met with Toppan Merrill to discuss XBRL insights.
There have been some great examples of successful SPAC transactions and more on the way, and the SPACraze has reached 2019 Direct Listing fever pitch levels. More importantly, there is a huge amount of SPAC sponsor ...
Business continuity, risk management, employee health and safety, diversity, and human capital management are ESG issues that have become priorities in recent weeks and months, and in 2020, such issues are frequently ...
It has been three proxy seasons since the CEO pay ratio became the mandatory disclosure for most U.S. public companies. The CEO pay ratio rules allow a registrant to use the same median employee for comparison purposes ...
Companies that are accelerated filers have a number of things to consider this month as In-line XBRL Is now required. First — don’t forget that the in-line XBRL tagging requirements (including for cover pages) have now ...
This week, the Securities and Exchange Commission adopted amendments to the proxy rules. The amendments amend the definition of “solicitation” in Exchange Act Rule 14a-1(l) in order to make clear, consistent with the ...
In a first-quarter (for calendar year-end companies) SEC disclosure landscape dominated by COVID-19 considerations, almost all public companies included a new risk factor addressing COVID-19 in their first quarter Form ...
XBRL is the international standard for digital financial reporting by companies. Essentially bar codes for financial reporting, XBRL tags translate human reporting language into machine-readable language that can be ...
Recent news reports regarding potential Congressional or other action relating to foreign-domiciled issuers that may have a class of their equity securities listed on a U.S. securities exchange or that may seek to list ...
The use of structured data is woven throughout SEC reporting for issuers of all types. Building on that foundation, SEC rulemaking is steadily adding reporting requirements for Inline XBRL (iXBRL), which allows tags to ...
Q&A Interview with Chase Bongirno and Nick Bednorz The COVID-19 pandemic continues to drive profound, deeply complex and far-reaching impacts across all aspects of the modern enterprise organization — including ...
On June 23, 2020, both the Division of Corporation Finance and the Office of the Chief Accountant issued additional statements to public companies and their stakeholders about the importance of “high-quality” financial ...
In a public statement issued on June 15, 2020, U.S. Securities and Exchange Commission (SEC) Chairman Clayton confirmed the June 30, 2020, deadlines for compliance with Regulation Best Interest (Reg. BI) and the Form ...
Earlier this month, the DOJ updated its guidance for evaluating a company’s compliance program when resolving corporate investigations. The updated guidance makes clear that prosecutors should consider a company’s ...
Alibaba’s secondary listing on the Hong Kong Stock Exchange(HKEx) in November sparked off immense interest for US-listed Chinese companies to consider a secondary listing. After HKEx promulgated a series of new rules to ...
In case you missed the XBRL Use Reaches The Critical Tipping Point webinar on June 3, the recording is now available. Discover how the investment community is realizing significant benefits of using SEC registrants’ ...
The U.S. Securities and Exchange Commission’s Investor Advisory Committee’s Investor-as-Owner Subcommittee recently voted 14-4 to approve a recommendation that urges the Commission (SEC) to begin an effort to update the ...
ISS and Glass Lewis have issued guidance on their corporate governance voting policies that adds flexibility to reflect the realities of the impact of the COVID-19 crisis and the challenges in responding to it. Public ...
Most issuers have wrapped up filing their 2019 financial reports. Here are 5 things every issuer should be doing this summer to prepare for their first ESEF Inline XBRL filing. Most issuers have wrapped up filing their ...