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...
SEC Proposal Would Curb Shareholder Resolutions
By definition, owning a share of stock gives the holder partial ownership of a company. Even though institutions like mutual funds and pensions contro...
SEC’s Reg S-K Changes Modernize Disclosure Requirements
Regulation S-K is a cornerstone of the financial regulatory system, but that doesn’t mean it doesn’t need some maintenance work every few decades....
SEC Asks if Quarterly Reporting Encourages “Short-termism”
Quarterly financial reporting has long been a staple of U.S. securities regulation. Has that practice impaired the ability of companies to plan for th...
Consumer Advocates Not Satisfied by Regulation BI
How do you know your stockbroker has your best interests in mind when making investment recommendations? Last week, the U.S. Securities and Exchange...
Are You Ready for Clayton’s Take on Disclosure Effectiveness?
President Trump’s administration hasn’t taken up many of the causes championed by the previous occupant of the White House. In fact, the current c...