Securities Law provides a resource hub for legal interpretations of new SEC© rules, mandates, or discussions.
Securities and Exchange Commission Press Release The SEC© today announced that its Office of Municipal Securities has issued interpretive guidance to address questions from market participants regarding the implementation of new final SEC© rules requiring municipal advisers to register with…
Author: Skadden, Arps, Slate, Meagher & Flom LLP As part of its long-standing policy to encourage foreign companies to access the U.S. capital markets, the United States Securities and Exchange Commission (SEC) historically has made significant regulatory accommodations to foreign…
Publisher: Dinsmore Authors: Susan B. Zaunbrecher and J. Quinn With the 2014 proxy and annual reporting season right around the corner, public companies need to know about regulatory developments for this year. In this article, the authors summarize the current…
Publisher: Akin Gump Strauss Hauer & Feld LLP Authors: Kerry Berchem, Rick Burdick, Tracy Crum, Garrett A. DeVries, Patrick Dooley, David Patrick Elder, N. Kathleen Friday, Jo-Ellyn Sakowitz Klein, Christine LaFollette, Jorge Lopez, Bruce Mendelsohn, J. Kenneth Menges, Frank Reddick,Rolf…
Publisher: Forbes Author: Benjamin Fischer Since 2009, the conscious avoidance theory has become a tool of the United States government in the fight against insider trading. Established in US V. Bourke, the prosecution created the argument that actual knowledge of…
The Securities and Exchange Commission has released its report reviewing disclosure requirements for Regulation S-K. In Section 108 of the JOBS Act, the SEC© was required to conduct a review of Regulation S-K to determine how such requirements can be…
The FASB (Financial Accounting Standards Board) announced the availability of the 2014 U.S. GAAP Financial Reporting Taxonomy pending final acceptance by the U.S. SEC. The FASB is responsible for the ongoing development and maintenance of the taxonomy applicable to public…
The Economist In the wake of the most recent financial meltdown, calls to reform accounting have grown particularly loud in both America and the European Union. Legislators are expected to introduce new rules with the intent to enhance auditors’ independence.…
Author: David M. Lynn Today, the SEC© Staff in the Division of Corporation Finance updated the Securities Act Rules Compliance and Disclosure Interpretations to provide a number of new interpretations regarding Rule 506(c) and revised Rule 144A. The Staff updated Sections 138…
Morrison Foerster Author: Nilene Evans On November 13th, 2013, the SEC© issued 11 new Compliance & Disclosure Interpretations regarding Rule 144A and Rule 506(c). For our reader’s convenience, we have put the 11 new C&Dis in their own document. The…