SEC Chairman Cautions on the Authority Given SEC Staff Views
SEC Chairman Jay Clayton issued a statement clarifying the authority given to SEC staff views vs. the official rules and regulations issued by the SEC.…
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FASB Amends Disclosure Requirements for Defined Benefit Plans.
The FASB has issued ASU No. 2018-14, Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20): Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans, that applies…
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SEC Adopts Amendments to Simplify and Update Disclosure Requirements
The SEC announced that it has voted to adopt amendments to certain disclosure requirements that have become duplicative, overlapping, or outdated in light of other…
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SEC Staff Guidance on Non-GAAP Measures Updated
The staff in the SEC’s Division of Corporation Finance has updated its Compliance and Disclosure Interpretation (C&DI), Non-GAAP Financial Measures. This C&DI provides staff interpretations…
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SEC Issues Interpretive Guidance on Public Company Cybersecurity Disclosures
The SEC unanimously approved a statement and interpretive guidance to assist public companies in preparing disclosures about cybersecurity risks and incidents. SEC Chairman Jay Clayton…
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