Are ESG Ratings Agencies Up to the Task?
Back in the 1980s, Diff’rent Strokes aired a “very special episode” in which the Drummond family taught viewers a lesson about air pollution. On...
SEC Serves Up Guidance on Alternative Performance Metrics
When the online consignment shop The RealReal went public last summer, its shares flew off the shelves. On the first day of trading, the stock price p...
Airbnb Opens its Doors to Stakeholders
Poke around on the website and it becomes clear that Airbnb fancies itself a different kind of company. The room-sharing and travel service touts itse...
FASB Aims to Ease LIBOR Phaseout
With the London Inter-bank Offered Rate (aka LIBOR) on its way out, U.S. companies are searching for off-ramps to shift to new lending benchmarks. The...
At SEC, Ordinary Business Gets Unusual
The SEC calls it “ordinary business.” But lately, it hasn’t felt too usual.
On Oct. 16, the SEC Division of Corporation Finance, aka CorpFin,...
FASB Reality Check Produces Delays for New Accounting Standards
The Financial Accounting Standards Board (FASB) has learned some tough lessons in 2019 about the differences between pie-in-the-sky planning and on-th...