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Financial Reporting Insights

SEC implements two FAST Act provisions

Interim final rules revise certain requirements of Form S-1 for emerging growth companies and smaller reporting companies.


Financial Reporting Insights

RSM Reporting newsletter – July 2015

RSM International recently published the July 2015 edition of its quarterly publication, which covers global accounting and reporting matters.


Financial Reporting Insights

SEC reviews use of non-GAAP measures

The SEC has established an internal task force to review selected Form 10-K filings that use “non-GAAP” financial measures.


Financial Reporting Insights

SEC adopts crowdfunding rules

The SEC recently adopted <i>Regulation Crowdfunding</i> to prescribe rules governing the offer and sale of securities in crowdfunding transactions.



Financial Reporting Insights

SEC expands the Regulation A exemption

The SEC has adopted rules exempting from the registration requirements offerings of up to $50 million of securities within a 12-month period.



Financial Reporting Insights

SEC expands draft registration process

The SEC now will permit nonpublic review of draft registration statements relating to initial public offerings.












Financial Reporting Insights

Updated Guide to going public

Our guide discusses the process of going public, and reviews considerations for and against being a public company.