Search for: "Erik Gerding"
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23 May 2024, 9:03 pm
Earlier this week, I shared a statement from Corp Fin Director Erik Gerding encouraging companies that choose to voluntarily disclose an immaterial cybersecurity incident or choose to disclose early while a materiality determination is still being made to do so under a different item of Form 8-K — like 8.01 for Other Events — not Item 1.05. [read post]
2 Jul 2024, 6:30 am
On May 21, 2024, Erik Gerding, director of the SEC’s Division of Corporate Finance, issued a statement to clarify that public companies are only required to disclose a cybersecurity incident under Item 1.05 of Form 8-K if the incident is “determined by the registrant to be material. [read post]
17 Dec 2011, 6:31 am
Thanks to Erik Gerding for the opportunity to share some of my ideas on corporate criminal liability, Dodd-Frank, corporate influences on individual behavior and educating today's law students only three months into my new academic career. [read post]
2 Jul 2024, 6:30 am
On May 21, 2024, Erik Gerding, director of the SEC’s Division of Corporate Finance, issued a statement to clarify that public companies are only required to disclose a cybersecurity incident under Item 1.05 of Form 8-K if the incident is “determined by the registrant to be material. [read post]
26 Apr 2011, 1:07 pm
I'm still mulling over yesterday's oral argument; Erik Gerding's two insightful posts have helped me to work through some issues. [read post]
8 Apr 2024, 3:30 am
During the ABA Business Law Section’s “Dialogue with the Director” held on Friday, Corp Fin Director Erik Gerding confirmed that quantifying Scope 3 emissions in SEC filings is purely voluntary, and that the agency didn’t intend to introduce the possibility of a back door Scope 3 disclosure requirement. [read post]
25 Dec 2016, 3:56 pm
Gerding, Erik F., Disclosure 2.0: Can Technology Solve Overload, Complexity, and Other Information Failures? [read post]
12 Oct 2023, 3:25 am
In the final cybersecurity rules, the SEC did away with the proposed requirement to disclose board cybersecurity expertise, even though, during the “Dialogue with the Director” session at the ABA’s Business Law Section Fall Meeting, Corp Fin Director Erik Gerding stressed that the proposal was not meant to impact board composition. [read post]
22 May 2024, 3:15 am
Yesterday’s statement from Corp Fin Director Erik Gerding (subject to the standard disclaimer) also addresses materiality determinations for cyber incidents, stressing that companies should assess “all relevant factors” and not limit that assessment to the incident’s impact on the company’s financial condition and results of operation. [read post]
1 Feb 2023, 4:00 am
During a panel yesterday featuring the Corp Fin Senior Staff, Erik Gerding, who has been named Director of Corp Fin effective February 3rd, noted that the Staff is planning to issue Compliance and Disclosure Interpretations on the pay versus performance disclosure requirements soon. [read post]
12 Apr 2023, 3:37 am
I blogged earlier this year that Corp Fin Director Erik Gerding had shared thoughts on these dates – but it’s great to see it laid out: Smaller reporting companies will be required to begin compliance with the: – Item 408(a) quarterly disclosure and tagging requirements in an Exchange Act report on Form 10-Q that covers the first full fiscal quarter (or on Form 10-K if the first full fiscal quarter is the issuer’s fourth fiscal quarter) that begins on or… [read post]
20 May 2024, 3:16 am
Last Friday, SEC Corp Fin Director Erik Gerding and Chief Accountant Paul Munter issued a joint statement on the application of IFRS 19 in SEC filings by foreign private issuers. [read post]
24 May 2010, 11:44 am
Here’s my panel, also including Rob Beard, Brian Broughman and Erik Gerding. [read post]
21 May 2011, 2:16 pm
I question Erik’s conclusions that academics need to speak through the ALI. [read post]
20 Sep 2023, 12:30 am
The agendas for our conferences include 18 substantive panels over 3 days – as well as an interview with Erik Gerding, the Director of the SEC’s Division of Corporation Finance. [read post]
22 Mar 2023, 3:30 am
Erik Gerding: The Latest From Corp Fin 2. [read post]
3 Feb 2017, 6:05 am
Gerding, University of Colorado Law School, on Friday, February 3, 2017 Editor's Note: Erik F. [read post]
10 Feb 2017, 5:54 am
Bank Regulation and Securitization: How the Law Improved Transmission Lines between Real Estate and Banking Crises Posted by Erik F. [read post]
14 Nov 2009, 12:10 pm
 Larry Ribstein's paper inspired Erik Gerding's post, which prompted a reply by Ribstein and a post by the WSJ blog, and a reply by Gerding, along with a post by Rick Garnett at Prawfsblawg, and in addition lots of people have been talking about Herwig Schlunk's paper Mamas Don't Let Your Babies Grow Up To Be Lawyers and the piece by George Triantis and the recent post by Bill Henderson at Legal Profession Blog, titled, Outcome Measures… [read post]
9 Jan 2014, 6:25 am
Gerding of the University of Colorado Law School. [read post]
