SEC issues proposed rules to eliminate, modify, or integrate into other SEC rules numerous disclosure requirements.
The SEC has adopted rules that require issuers to disclose payments made to governments related to resource extraction.
SEC proposal could allow more companies to benefit from scaled disclosures available to smaller reporting companies.
The SEC has proposed changes to its mining disclosure requirements that would better align them with global practices.
FASB proposal could change treatment of interests held by entities under common control in the VIE consolidation model.
On June 16, the FASB issued new impairment guidance for financial instruments that will impact all reporting entities.
FASB proposal would clarify the scope of ASC 610-20 and provide guidance for certain partial sale transactions.
The SEC has adopted a rule that gives registrants the option to include a new summary in the Form 10-K.
The SEC's new guidance on non-GAAP measures includes examples of what may make measures misleading or unduly prominent.
The FASB’s proposal makes technical corrections to the new revenue standard and provides additional disclosure relief.