Tag: sec

SEC Eliminates Outdated and Redundant Disclosure Requirements

The SEC recently adopted rule amendments to eliminate redundant and outdated disclosure requirements of Regulations…

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SEC Amends Smaller Company Reporting Definition
SEC Amends Smaller Reporting Company Definition

The amendments increase the financial thresholds in the SRC definition, thereby expanding the number of…

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Phishing Scam Targets SEC Investors

The Securities and Exchange Commission’s (SEC) Office of Investor Education and Advocacy (OIEA) issued a…

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SEC SAB 118 Guidance: Changes in Estimates and GILTI Accounting Policy Choice
SEC SAB 118 Guidance: Changes in Estimates and GILTI Accounting Policy Choice

On December 22, 2017, the SEC staff issued guidance in the form of Staff Accounting…

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Tax Reform: SEC Issues Guidance Addressing Financial Reporting Requirements
Tax Reform: SEC Issues Guidance Addressing Financial Reporting Requirements

The enactment of the most significant U.S. income tax legislation in 30 years is now…

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SEC Staff Updates the Financial Reporting Manual
SEC Staff Updates the Financial Reporting Manual

The staff of the SEC’s Division of Corporation Finance published an update to the Division’s…

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U.S. Tax Reform: Financial Reporting and Audit Considerations
Tax Reform: Reporting and Audit Considerations

The enactment of U.S. tax reform is imminent. It has passed both the House and…

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SEC Proposes Amendments to Regulation S-K
SEC Proposes Amendments to Regulation S-K

On October 11th, the SEC proposed amendments to modernize and simplify certain disclosure requirements in…

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SEC Adopts Interpretive Guidance for Pay Ratio Disclosures
SEC Adopts Interpretive Guidance for Pay Ratio Disclosures

The SEC recently adopted interpretive guidance to assist companies in their efforts to make the…

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SEC Issues Updates to Reflect New Revenue Recognition Standard
SEC Issues Updates to Reflect New Revenue Recognition Standard

On August 18, 2017, the SEC staff released Staff Accounting Bulletin (SAB) No. 116 to…

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