SEC Adopts Amendments to “Accelerated Filer” and “Large Accelerated Filer” Definitions
On March 12, the SEC adopted amendments to the “accelerated filer” and “large accelerated filer” definitions in Exchange Act Rule 12b-2 that will have the primary effect of exempting smaller companies from the requirement to obtain an attestation of their internal control over financial reporting (ICFR) from an independent outside auditor.
SEC Proposes Amendments to Exempt Offering Framework
On March 4, 2020, the SEC proposed amendments to the exempt offering framework with the aims of reducing regulatory complexity, facilitating capital formation and expanding investment opportunities.
Coronavirus Increases Interest in Virtual Shareholder Meetings
Virtual shareholder meetings continue to rise in popularity, with interest recently reaching fever pitch due to concerns surrounding COVID-19.
Another Chapter in the Bankruptcy Code?
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?
Keeping Your Bankruptcy Practice in the Twenty-First Century: The Expanding Issue of Cryptocurrency
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.
Section 363 Sale Survives Collateral Attack by Chapter 7 Trustee
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.
SEC Proposes Amendments to Financial Disclosure Rules, Issues Guidance on MD&A Metrics
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.
The Delicate Dance of Timing Earnings Releases
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 Emerges as Key Governance Issue
Human capital management has emerged as a hot topic in the world of corporate governance and should feature prominently on boards’ agendas in 2020.
Cyber Incidents Seen as Top Business Risk
For the first time ever, cyber incidents ranked as the top business risk globally in the ninth annual Allianz Risk Barometer.
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