AccountingLink

    SEC in Focus

    5 October 2017

    SEC in Focus - October 2017
    Our latest newsletter summarizes SEC developments in the last quarter, including certain items we have not previously reported in Week in Review. Highlights include remarks from SEC Chairman Jay Clayton on cybersecurity disclosures in SEC filings, recent guidance on pay ratio disclosure requirements, regulatory relief for companies and individuals affected by recent hurricanes, staff clarifications about its nonpublic review program and recent trends in SEC staff comments on non-GAAP measures and other topics.

    6 July 2017

    SEC in Focus - July 2017
    Our latest newsletter summarizes SEC developments in the last quarter, including certain items we have not previously reported in Week in Review. Highlights include remarks from SEC Chief Accountant Wesley Bricker on the adoption of significant new accounting standards and recent trends in SEC staff comments on non-GAAP measures.

    6 April 2017

    SEC in Focus - April 2017
    Our latest newsletter summarizes SEC developments in the last quarter, including certain items we have not previously reported in Week in Review. This issue highlights Jay Clayton’s testimony at his Senate Banking Committee confirmation hearing, the push to ease SEC rules required by the Dodd-Frank Act, recent trends in SEC staff comments, SEC Chief Accountant Wesley Bricker’s remarks on increasing the effectiveness of audit committees and final rules, rulemaking proposals, SEC staff guidance and other SEC activities.

    12 January 2017

    SEC in Focus - January 2017
    Our latest newsletter summarizes SEC developments in the last quarter, including certain items we have not previously reported in Week in Review. This issue highlights the remarks made by SEC staff members at the recent AICPA National Conference on Current SEC and PCAOB Developments related to SEC reporting implications of new accounting standards, non-GAAP financial measures and management’s discussions and analysis disclosure considerations for income taxes. We also discuss the SEC's progress on rulemaking and other initiatives, as well as significant personnel changes.

    6 October 2016

    SEC in Focus - October 2016
    Our latest newsletter summarizes developments related to SEC matters, including certain items we have not previously reported in Week in Review. This issue highlights the SEC staff’s continued focus on non-GAAP financial measures and recent developments in the SEC’s disclosure effectiveness project, recent enforcement activities and current trends in the SEC staff comment letters. We discuss the SEC's progress on rulemaking and other initiatives, including the changes in the accredited investor definition recommended by the SEC Advisory Committee on Small and Emerging Companies.

    7 July 2016

    SEC in Focus - July 2016
    Our latest newsletter summarizes developments related to SEC matters, including certain items we have not previously reported in Week in Review. This issue highlights the SEC staff’s continued focus on non-GAAP financial measures and disclosure effectiveness, recent enforcement activities and developments in XBRL. We discuss the SEC's progress on rulemaking and other initiatives, including final rules on payments by resource extraction issuers and proposed changes to the definition of a smaller reporting company.

    7 April 2016

    SEC in Focus - April 2016
    Our latest newsletter summarizes developments related to SEC matters, including certain items we have not previously reported in Week in Review. This issue highlights the progress on the nominations of the two SEC commissioner candidates, the SEC staff’s continued focus on both non-GAAP financial measures and disclosure effectiveness, recent enforcement activities and developments in XBRL. We discuss the SEC's progress on rulemaking and other initiatives, including new amendments to the JOBS Act that allow companies to take advantage of additional accommodations during the IPO process. We also discuss a proposed rule for broker-dealers in liquidation proceedings, a final rule for security-based swap dealers and proposed changes to NYSE and NASDAQ listing standards.

    7 January 2016

    SEC in Focus - January 2016
    Our latest newsletter summarizes SEC developments in the last quarter, including certain items we have not previously reported in Week in Review. This issue highlights the remarks of the SEC’s Chair and staff at the AICPA National Conference on Current SEC and PCAOB Developments related to internal control over financial reporting, segment reporting and the new revenue recognition standard. We also discuss the SEC's progress on rulemaking and other initiatives, including final rules on crowdfunding and changes to SEC rules affecting emerging growth companies resulting from recent legislation, and developments in the SEC’s disclosure effectiveness initiative.

    8 October 2015

    SEC in Focus - October 2015
    Our latest newsletter summarizes SEC developments in the last quarter, including certain items we have not previously reported in Week in Review. This issue highlights recent remarks by the SEC’s Chief Accountant and Deputy Chief Accountant on implementing the new revenue standard. We also discuss the SEC's progress on rulemaking and other initiatives, including a final rule that requires most registrants to calculate and disclose their CEO’s “pay ratio” and a request for comment on Regulation S-X as part of the SEC’s disclosure effectiveness initiative. In addition, we discuss the feedback the SEC received on its concept release on possible revisions to its audit committee disclosure rules and provide an update on legal proceedings concerning the SEC’s resource extraction and conflict minerals rules.