Archive | January, 2012

  The Securities and Exchange Commission (SEC) recently updated its implementation timeline for new rules under the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank). One of the rules, disclosure related to “conflict minerals”, is now tentatively scheduled to be finalized sometime between January and June of 2012. The proposed rule was released in [...]

The Securities and Exchange Commission’s Division of Corporate Finance issued Disclosure Guidance Topic number 4 on January 6, 2012 regarding European sovereign debt exposures. This guidance was precipitated by the inconsistent disclosure “in both substance and presentation” provided by registrants, both domestic and foreign private issuers.  The Division of Corporate Finance was particularly concerned with [...]