October 1, 2020 SEC Exercises Patience in Enforcing New Lease Accounting Standard Parents have an instinctive sense of which household rules to enforce ruthlessly (“don’t lie” ...
July 23, 2020 Six New Lessons from Latest Round of COVID-19 Comment Letters While the COVID-19 outbreak has left many of us hanging around the house for months, that hasn’t s...
May 12, 2020 Five Lessons from Early Comment Letters on COVID-19 It’s still early, but we’re starting to learn more about how the SEC is policing disclosures aro...
December 5, 2019 Ghost of Revenue Past Haunts Issuers, SEC Ebenezer Scrooge had a hard time reckoning with the ghost of Christmas past. This holiday season, a ...
July 10, 2019 New Intelligize Report Details Data on Topic 606 Comments from SEC An Intelligize report released today delves into the data from securities filings to find out how pu...
May 14, 2019 Governance Advocates Looking to Close GAAP in CEO Pay Calculations A company underperforms. Its stock price tanks. The CEO collects a big payday. It’s far from a ...