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  • Article

    Cost Accounting Standards Board Publishes Final Rule Clarifying Exemption

    On February 28, 2018, the Cost Accounting Standards (CAS) Board published a final rule revising the exemption from CAS for firm-fixed-price contracts ...
    United StatesCorporate/Commercial Law
    Dentons
    Dentons
  • Article

    Federal Register: SEC Adopts Measures To Facilitate Implementation Of CAT

    The amendments will go into effect on June 22, 2020.
    United StatesCorporate/Commercial Law
    Hogan Lovells Cadwalader
    Hogan Lovells Cadwalader
Article

Issuer Financial Statements In Registration Statements

A chart aimed at keeping track of the basic financial statements that different filers must include in SEC registration statements.
United StatesCorporate/Commercial Law
Morrison Foerster
Morrison Foerster
  • Article

    Non-GAAP Measures: Do's And (Mostly) Don'ts

    The reporting of non-GAAP measures, such as adjusted EBITDA or adjusted earnings per share, in companies' public filings and news releases has increased steadily over the past few decades and is currently at a historic high.
    United StatesCorporate/Commercial Law
    The Brattle Group, Inc.
    The Brattle Group, Inc.
  • Article

    SEC Delays Implementation Date of Internal Control Report Requirement for Many Public Companies

    On February 24, 2004, the Securities and Exchange Commission (SEC) extended the compliance dates for amendments to its rules adopted pursuant to Section 404 of the Sarbanes-Oxley Act
    United StatesCorporate/Commercial Law
    Morrison Foerster
    Morrison Foerster
  • Article

    In Brief: PBGC Issues Final PPA Regulation On Terminating Plans In Bankruptcy

    On June 13, the Pension Benefit Guaranty Corporation ("PBGC") released a final rule that, in most cases, will reduce the amount of pension benefits guaranteed under the agency's single-employer insurance program when a pension plan is terminated in a bankruptcy case.
    United StatesEmployment and HR
    Jones Day
    Jones Day
  • Article

    NJ Environmental Regs Waiver Targets Economic Growth

    In response to Governor Christie's direction to state agencies to implement common sense principles, the New Jersey Department of Environmental Protection ("DEP") has adopted a rule to allow the agency to waive its own environmental regulations on a case-by-case basis.
    United StatesEnvironment
    Day Pitney LLP
    Day Pitney LLP
  • Article

    CFTC Grants No-Action Relief For Capital Treatment Of Leases

    Cadwalader assisted in the preparation of the two no-action letters.
    United StatesFinance and Banking
    Hogan Lovells Cadwalader
    Hogan Lovells Cadwalader
  • Article

    CFTC Provides Audit Relief To FCMs

    The CFTC Division of Swap Dealer and Intermediary Oversight (the "Division") provided no-action relief allowing the auditors of futures commission merchants ("FCMs") ...
    United StatesFinance and Banking
    Hogan Lovells Cadwalader
    Hogan Lovells Cadwalader
  • Article

    Federal Banking Agencies Issue Guidance On Lending To Borrowers Without Work Authorization

    On July 13, the OCC, FDIC, and NCUA issued interagency guidance addressing lending to individuals who are not legally authorized to work in the United States. Issued pursuant to Executive Order 14406, the guidance reminds supervised financial institutions of existing credit risk management obligations and advises them to consider how employment authorization may affect a borrower’s ability to repay.
    United StatesFinance and Banking
    Sheppard
    Sheppard
  • Article

    GAO Recommends CFPB Assess Impact From Fair Lending Reorganization

    GAO noted that the CFPB agreed to evaluate the impact of its 2018 reorganization.
    United StatesFinance and Banking
    Hogan Lovells Cadwalader
    Hogan Lovells Cadwalader
  • Article

    SEC Grants Further Relief From Including Personally Identifiable Information In CAT Reporting

    On February 10, the Securities and Exchange Commission (SEC) granted relief exempting industry members from reporting a natural person's name, address, and year of birth to the Consolidated Audit Trail (CAT).
    United StatesFinance and Banking
    Katten
    Katten
  • Article

    SEC Staff Updates Interpretations Regarding Non-GAAP Financial Measures

    On December 13, 2022, the staff of the Division of Corporation Finance of the Securities and Exchange Commission issued updated compliance and disclosure interpretations.
    United StatesFinance and Banking
    Cahill Gordon & Reindel LLP
    Cahill Gordon & Reindel LLP
  • Article

    HHS Launches Phase 2 HIPAA Audits

    The HHS Office of Civil Rights (OCR) announced that the long-expected Phase 2 HIPAA audits are underway.
    United StatesFood, Drugs, Healthcare, Life Sciences
    Troutman Pepper Locke LLP
    Troutman Pepper Locke LLP
  • Article

    Notes From AHLA Presentation On Post Payment Audits

    Brian Daucher and Claudia Reingruber presented "Medicare Post Payment Audits" to the AHLA Annual Meeting for Long Term Care and the Law Conference.
    United StatesFood, Drugs, Healthcare, Life Sciences
    Sheppard
    Sheppard
  • Article

    The Honeymoon Phase Is Over: OIG To Audit COVID-19 Part B Telehealth Services

    Telehealth services and providers have been in high demand as the world copes with the COVID-19 public health emergency. Federal and state agencies have amended, and often loosened, regulations in...
    United StatesFood, Drugs, Healthcare, Life Sciences
    Sheppard
    Sheppard
  • Article

    Safe Harbor For Investment Interest

    United StatesFood, Drugs, Healthcare, Life Sciences
    Schottenstein Zox & Dunn Co LPA
    Schottenstein Zox & Dunn Co LPA
  • Article

    Basle Committee On Bank Supervision Issues Its Year 2000 Report

    United StatesMedia, Telecoms, IT, Entertainment
    Hancock Rothert & Bunshoft
    Hancock Rothert & Bunshoft
  • Article

    E-Commerce To Save Healthcare?

    United StatesMedia, Telecoms, IT, Entertainment
    Hughes & Luce LLP
    Hughes & Luce LLP
  • Article

    Treat Audit Demands Like A Litigation Hold Letter

    Software publishers are regularly auditing customers to ensure compliance with license agreements, and may initiate audits directly, or through entities such as BSA|The Software Alliance, and the Software & Information Industry Association.
    United StatesIntellectual Property
    Scott & Scott LLP
    Scott & Scott LLP
  • Showing 321–340 of 6236 results

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