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9 Oct 2020, 3:03 am by Lynn Jokela
In change-of-control situations, fewer of the Q2 2020 deals provided for a premium but more deals had an option to convert on a change-in-control – Lynn Jokela [read post]
30 Nov 2020, 3:00 am by John Jenkins
  To get things started, here are some of your faithful editors’ own ghosts of Christmases & Hanukkahs past: Lynn Jokela: I remember being shipped off on an impromptu flight to Fargo, North Dakota on Christmas Eve in order to obtain a signed & sealed closing document. [read post]
5 Oct 2020, 3:03 am by Lynn Jokela
Non-GAAP Financial Measures – Presenting the Impact of COVID-19: Acceptable & Unacceptable Adjustments – Issues of Frequent Staff Comment – Fine-Tuning Disclosure Controls & Procedures – What To Do Now – Lynn Jokela [read post]
14 Jan 2020, 3:02 am by Lynn Jokela
  Here are some of the considerations, check out the complete 12-page memo for more: – As of year end, of the 91 S&P 500 companies that filed a Form 10-K since the MD&A changes went into effect last April, 57% discussed 3 years of financial information rather than omitting discussion of the earliest of the 3 years from the MD&A – Whether discussing 3 years or only 2 in the MD&A, companies should remember to review discussion of the earlier years to determine whether… [read post]