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10 May 2016, 3:05 am by Broc Romanek
Last week, SEC Deputy Chief Accountant Wesley Bricker delivered this speech on the topic (read a summary in this Cooley blog). [read post]
14 Apr 2016, 3:05 am by Broc Romanek
The staff observed that, although there are some prescriptive and structured elements, the current requirements are largely principles-based, with disclosure determined on the basis of “materiality” as defined in TSC Industries, Inc. v. [read post]
14 Apr 2016, 3:05 am by Broc Romanek
The staff observed that, although there are some prescriptive and structured elements, the current requirements are largely principles-based, with disclosure determined on the basis of “materiality” as defined in TSC Industries, Inc. v. [read post]
23 Oct 2015, 3:00 am by Broc Romanek
The SLB also touches on the Rule 14a-8(i)(7) litigation playing out in Trinity Wall Street v. [read post]
10 Jun 2015, 9:05 pm by Walter Olson
[Time] Rest of the Economist article is of interest too, especially on ADA filing mills in Florida and elsewhere; In Sheehan v. [read post]
12 Mar 2015, 3:23 am by Broc Romanek
Here’s the intro from this Cooley blog by Cydney Posner (and here’s a blog on whether Congress will actually revisit the conflict minerals rule): According to this article from the Washington Post with Bloomberg, in February, House Financial Services Committee Chair Jeb Hensarling and three other House members (Scott Garrett of New Jersey, Bill Huizenga of Michigan, and Ed Royce of California) sent a letter to SEC Chair Mary Jo White urging that the SEC end its appeal… [read post]
23 Feb 2015, 8:52 am by Harold O'Grady
Cooley Law School and of Convention USA, a citizens’ initiative to promote an Article V convention. [read post]