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., segment reporting) – Non-GAAP compliance – Critical accounting estimates disclosures in MD&A – Disclosures regarding supplier finance programs in notes to the financial statements and in MD&A – Disclosures by China-based issuers – Inflation disclosures, ensuring that disclosure addresses particularized risks and impacts specific to the company – Interest rate and liquidity risk disclosures – Emerging areas, including AI and exposure to commercial… [read post]

TheCorporateCounsel.net Blog - http://www.thecorporatecounsel.net/Blog/

NYSE Proposes Favorable Change for SPACs

4 Apr 2024, 9:00 pm by Meredith Ervine

– Meredith Ervine [read post]

TheCorporateCounsel.net Blog - http://www.thecorporatecounsel.net/Blog/

SEC Climate Disclosure Rules: A Back Door to Scope 3?

4 Apr 2024, 3:30 am by Meredith Ervine

– Meredith Ervine [read post]

TheCorporateCounsel.net Blog - http://www.thecorporatecounsel.net/Blog/

NOCLAR Proposal: Roundtable’s Feedback to PCAOB

4 Apr 2024, 3:15 am by Meredith Ervine

– Meredith Ervine [read post]

TheCorporateCounsel.net Blog - http://www.thecorporatecounsel.net/Blog/

NYSE: Rule Changes to Implement T+1

4 Apr 2024, 3:00 am by Meredith Ervine

– Meredith Ervine [read post]

TheCorporateCounsel.net Blog - http://www.thecorporatecounsel.net/Blog/

Corp Fin Workshop Addresses Cyber Disclosures

3 Apr 2024, 3:30 am by Meredith Ervine

– Meredith Ervine [read post]

TheCorporateCounsel.net Blog - http://www.thecorporatecounsel.net/Blog/

Corp Fin Workshop Addresses AI Disclosures

3 Apr 2024, 3:15 am by Meredith Ervine

In considering what to address in AI disclosures, the Staff highlighted the following considerations: – Whether use of AI exposes the company to additional operational or regulatory risks, including risks related to data privacy, discriminatory results or bias, IP, consumer protection, regulatory compliance and macroeconomic conditions – Whether the company’s disclosure on its use and development of AI and material AI risks are tailored to its facts and circumstances –… [read post]

TheCorporateCounsel.net Blog - http://www.thecorporatecounsel.net/Blog/

Corp Fin Staff Guides on “Shell Company” Definition in Reverse Mergers

3 Apr 2024, 3:00 am by Meredith Ervine

– Meredith Ervine [read post]

TheCorporateCounsel.net Blog - http://www.thecorporatecounsel.net/Blog/

Reverse Stock Splits And The California Corporate Securities Law

3 Apr 2024, 12:15 am

Meredith Ervine recently wrote about reverse stock splits and Nasdaq listed issuers. [read post]

California Corporate & Securities Law - https://www.calcorporatelaw.com/

Whistleblowing: Financial Misconduct Reports More Likely to Come from Outside

1 Apr 2024, 9:02 pm by Meredith Ervine

” – Meredith Ervine [read post]