Photograph of skyscrapers with glass windows from the ground facing up to a blue sky

Tag: 10-Q

rock scale at beach

SEC Weighs in on Tariff Accounting, Just in Time

rock scale at beach

Public companies have been asking a critical question since tariffs started reshaping their cost structures, which has largely gone unanswered: how are we supposed to account for all of this? Fortunately, they just received the closest thin...

Read More
close up of statue

Trump’s Turnaround on Tariffs Heightens Uncertainty for Companies

close up of statue

Sometimes events come along to remind companies and the people who invest in them that the assumptions underpinning their plans are tenuous. In his 2003 book “A Mathematician Plays the Stock Market,” Temple University professor John Allen P...

Read More
Guiding ocean wave

First Wave of Companies File Under Revised Reg S-K

Guiding ocean wave

One of the big stories in corporate governance in 2020 has been the changes to Regulation S-K. In an effort to reduce the compliance burden and make it easier for investors to wade through corporate filings, the SEC pared down some disclosu...

Read More
White truck delivering mail

Public Companies Fret Over Fate of Postal Service

White truck delivering mail

Americans are paying attention to their mail in a whole new way. With the United States Postal Service struggling financially and providing delayed service, citizens suddenly have a host of fears. Some are worried about their retirement che...

Read More
Band Aid on boys Knee

Issuers Get Proactive in Disclosing Wells Notices

Band Aid on boys Knee

When an issuer gets a “Wells Notice,” it must ask itself two questions. The first is “what’s my lawyer’s phone number?” After all, getting a Wells Notice—a note from the SEC warning the recipient that it may bring charges for securities vio...

Read More