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8 Mar 2017, 6:36 am
Investors, the C-suite and boards have different views about what is, or should be, considered material information. [read post]
11 Jan 2018, 6:39 am
The new C&DI clarifies that disclosure under Item 2.06 of Form 8-K (Material Impairments) is not triggered by the re-measurement of deferred tax assets due to a change in tax rates or tax laws. [read post]
7 Nov 2016, 6:31 am
On October 18, the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) released five Compliance and Disclosure Interpretations (“C&DIs”) addressing new Item 402(u) of Regulation S-K regarding CEO pay ratio disclosure. [read post]
3 Oct 2020, 7:22 am
Russo, Paul, Weiss, Rifkind, Wharton & Garrison LLP, on Saturday, October 3, 2020 Editor's Note: Mark S. [read post]