Getting social (without the distance): How investors are looking for the “S” in “ESG”
The global pandemic and the social climate have exposed how crucial the health and safety of employees, customers and communities are to the longe...
Changes to the Securities Offering Process: Confidential Submissions, Test the Waters and Direct Listings
Direct listings as an alternative to traditional IPOs has generated increased attention in recent months. U.S. or foreign-domiciled companies can choo...
Developments affecting social media usage by issuers and regulated entities
The growing use of social media has created challenges for federal securities regulators, who must enforce antifraud rules that were written at a time...
Mind the Non-GAAP: A Look at Recent SEC Guidance on Non-GAAP Financial Measures
Public companies using non-GAAP financial measures continue to draw regulatory scrutiny and media attention.
Though these companies use the measure...
COVID-19 considerations for SEC reporting companies
The COVID-19 pandemic has raised a number of issues specific to public companies that file reports with the Securities and Exchange Commission. Amon...
SEC and FASB Developments
During this session, we will discuss the learnings from SEC comments relating to the implementation of the revenue recognition and lease accounting st...