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Searching Content indexed under Corporate/Commercial Law by Ryan Castillo ordered by Published Date Descending.
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On Point. - Understanding The Requirements Related To The Use Of Non GAAP Financial Measures
It is no secret that the use of non-GAAP financial measures, which are financial measures that are neither calculated nor presented in accordance with U.S. generally accepted accounting principles
United States
8 May 2019
2
On Point. – Target And Pro Forma Financial Statement Requirements For Significant Acquisitions
US reporting companies that are planning or have completed a significant acquisition of a business may need to file separate target financial statements and related pro forma financial statements under Rule 3-05 and...
United States
21 Feb 2019
3
Top 10 Practice Tips: Comfort Letters
Top 10 Practice Tips, Comfort Letters.
United States
4 Jan 2019
4
Bill Requires Certain Issuers To Disclose To The SEC Information Regarding Foreign Jurisdictions That Prevent Or Impair PCAOB Audit Inspections
On December 10, 2018, Representative K. Michael Conway introduced H.R. 7234, a new bill entitled "Holding Foreign Companies Accountable Act
United States
28 Dec 2018
5
SEC Proposes Amendments To Financial Statement Disclosure
On July 24, 2018, the US SEC proposed amendments to the financial disclosure requirements in Rules 3-10 and 3-16 of Regulation S-X, in an effort to simplify and streamline disclosures...
United States
10 Aug 2018
6
SEC Proposes Amendments To Financial Statement Disclosure Requirements In Rules 3-10 And 3-16 Of Regulation S-X
On July 24, 2018, the Securities and Exchange Commission (SEC) proposed amendments to the financial disclosure requirements in Rules 3-10 and 3-16 of Regulation S-X ...
United States
7 Aug 2018
7
SEC Staff Updates Guidance On Non-GAAP Financial Measures Relating To Use Of Financial Forecasts In Business Combinations
On April 4, 2018, the staff of the SEC's Division of Corporation Finance updated its Compliance & Disclosure Interpretations on the use of non-GAAP financial measures, by issuing two new C&DIs.
United States
18 Jun 2018
8
Center For Audit Quality Issues Non-GAAP Roadmap For Audit Committees
The CAQ publication notes that audit committees have an important responsibility to oversee the financial reporting process and external audit.
United States
18 Jun 2018
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