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Financial Reporting Insights

Proposed amendments to disclosure requirements

A recent SEC Release proposes amendments to certain disclosure requirements that may have become redundant, overlapping, outdated or superseded.








Financial Reporting Insights

SEC adopts amendment to Form 10-K

A recent interim final rule expressly allows registrants to provide a summary of business and financial information in Form 10-K.


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 approves auditor reporting standard

On October 23, the SEC approved the Public Company Accounting Oversight Board’s new auditor reporting standard.


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

SEC guidance on pay ratio disclosure

The SEC has provided guidance to assist registrants in preparing their disclosures pursuant to Regulation S-K Item 402(u).



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.