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28 Dec 2018, 5:00 am
This blog entry was originally posted on 6/8/18. [read post]
27 Dec 2018, 7:55 am
Join us as our three panelists led a Q&A session that discusses the fundamentals necessary to own a successful business. [read post]
27 Dec 2018, 5:00 am
This blog entry was originally posted on 4/27/18. [read post]
26 Dec 2018, 8:53 am
Board: Conflict, Compromise, and Constitutional Interpretation”, which he discussed with me in a 2017 Q&A for this blog. [read post]
26 Dec 2018, 5:00 am
This blog entry was originally posted on 3/2/18. [read post]
26 Dec 2018, 3:42 am
Accordingly, public companies must continue to file periodic and current reports when due on Forms 10-K, 10-Q and 8-K; however, from December 27th the SEC will not be able to declare registration statements effective nor qualify Form 1-A offering statements. [read post]
24 Dec 2018, 5:00 am
This blog entry was originally posted on 2/2/18. [read post]
21 Dec 2018, 10:43 am
Many of the other specific questions asked by the SEC in its request for comments relate directly to the current reporting process and whether changes could be made that balance the interests of investors while making the reporting process more efficient, including, among other things: The effect of possibly eliminating XBRL requirements for Form 10-Qs; Whether an earnings release issued on Form 8-K could satisfy some or all of the Form 10-Q requirements; The effect of permitting the… [read post]
21 Dec 2018, 6:00 am
Marcus (Cornerstone Research), on Wednesday, December 19, 2018 Tags: Disclosure, FCPA, Financial reporting, SEC, SEC enforcement, Securities enforcement, Securities regulation, Settlements SEC Request for Comments on Quarterly Reporting and Earning Releases Posted by Itai Fiegenbaum, Harvard Law School, on Wednesday, December 19, 2018 Tags: Accounting, Disclosure, Financial reporting, Long-Term value, Reporting… [read post]
21 Dec 2018, 4:28 am
On 19 December 2018, HM Treasury published a draft of The Securitisation (Amendment) (EU Exit) Regulations 2019 together with explanatory information. [read post]
20 Dec 2018, 6:42 pm
Says Lara Takenaga, quoted in "A Q. and A. [read post]
20 Dec 2018, 11:48 am
He may go a full term without a veto because he loves signing things and taking 'credit' for them. [read post]
20 Dec 2018, 6:44 am
Among the points addressed in the Q&A was a potential government shutdown. [read post]
20 Dec 2018, 6:10 am
The Commission has also published Q&As on its proposals. [read post]
20 Dec 2018, 4:00 am
During our first season, the Bernard brothers from We’koqma’q – Lunch, Chuckie, and Seven – and Uncle Ekkian (Donald’s mother’s brother) lent us fyke nets and taught us the ropes in Malagawatch. [read post]
20 Dec 2018, 3:38 am
For example, Clayton observed that, because the market reflects anticipated future performance, stocks tend to move at the time of the earnings release and analyst call—when guidance tends to be issued—not at the time of filing of the 10-Q. [read post]
19 Dec 2018, 12:15 pm
§162(q), affects payments made or incurred with respect to sexual harassment settlements made after December 22, 2017. [read post]
19 Dec 2018, 9:40 am
We are specifically requesting public comment on the nature and timing of the disclosures that reporting companies are required to provide in their quarterly reports filed on Form 10-Q, including when the disclosure requirements overlap with disclosures these companies voluntarily provide to the public in the form of an earnings release furnished on Form 8-K. [read post]
19 Dec 2018, 9:22 am
Perhaps more interesting, there are a lot more questions and discussion of potential ways to combine quarterly earnings releases with Quarterly Reports on 10-Q, given their overlap and proximity in release/filing times. [read post]
19 Dec 2018, 9:22 am
Perhaps more interesting, there are a lot more questions and discussion of potential ways to combine quarterly earnings releases with Quarterly Reports on 10-Q, given their overlap and proximity in release/filing times. [read post]
