After Congress amended the Bankruptcy Code in 2019 to provide additional relief to farmers and small businesses, could Congress be poised to make yet another change to the Bankruptcy Code in 2020?
What is cryptocurrency? Bankruptcy practitioners and the courts better figure it out soon as the growth in popularity of cryptocurrencies continues to create new legal issues under the Bankruptcy Code.
A recent Eighth Circuit decision protected an important aspect of the Chapter 11 process, the sale of substantially all of the assets of a debtor, while also providing two key practice pointers for estate professionals when conducting a sale process.
On January 30, the SEC proposed amendments to certain financial disclosure requirements in Regulation S-K with the aim of reducing duplicative disclosure and focusing on material information. The SEC also issued guidance on disclosure of key performance indicators and metrics in MD&A.
Which day of the week is optimal for reporting financial results? The calculus facing CFOs and heads of investor relations when timing earnings releases is surprisingly complex.
Human capital management has emerged as a hot topic in the world of corporate governance and should feature prominently on boards’ agendas in 2020.
For the first time ever, cyber incidents ranked as the top business risk globally in the ninth annual Allianz Risk Barometer.
The U.S. House of Representatives passed the 8-K Trading Gap Act, a bill that would require public companies to put in place policies and procedures to prohibit officers and directors from trading company stock after a significant corporate event has occurred, but before the company has filed a Form 8-K disclosing such event.
On December 30, the SEC published a statement highlighting a number of potential areas of focus for audit committees as the 2019 calendar year-end financial reporting season approaches.
SEC Issues Guidance on Disclosure of IP and Technology Risks Associated with International Operations
On December 19, the SEC issued guidance on disclosure obligations that companies should consider with respect to intellectual property and technology risks that may result from conducting business outside the United States.