Filter by:
Filters
Reset Filter
Reset Filter

Showing 16-24 of 24
Article
August 18, 2022
SEC Proposes Rules to Enhance Disclosure and Investor Protection Relating to Special Purpose Acquisition Companies, Shell Companies, and Projections
  • Capital Markets
  • Accounting
August 18, 2022
SEC Proposes Rules to Enhance Disclosure and Investor Protection Relating to Special Purpose Acquisition Companies, Shell Companies, and Projections

Due to the surge in the SPAC market, the SEC's proposed rules intend to impose traditional IPO regulations and disclosures on the SPAC IPO to provide investors with more complete and detailed information

  • Capital Markets
  • Accounting
Article
December 02, 2021
Going Public? What Companies Need to Know About SOX Compliance
  • Capital Markets
December 02, 2021
Going Public? What Companies Need to Know About SOX Compliance

Meeting the requirements of Section 404 can be a particularly extensive and costly process and be a significant undertaking for newly public companies.

  • Capital Markets
Article
December 02, 2021
Forward Purchase Agreements: What They Are and What SPACs Should Do to Assess Them From An Accounting Standpoint
  • Capital Markets
  • Accounting
December 02, 2021
Forward Purchase Agreements: What They Are and What SPACs Should Do to Assess Them From An Accounting Standpoint

Forward purchase agreements have become a popular strategy as SPACs search for new options and deal terms to attract potential targets.

  • Capital Markets
  • Accounting
Article
December 02, 2021
SEC Charges Eight Companies for Failure to Disclose Complete Information on Form NT
  • Capital Markets
  • Accounting
December 02, 2021
SEC Charges Eight Companies for Failure to Disclose Complete Information on Form NT

The SEC requires publicly traded companies to file financial reports within certain deadlines.

  • Capital Markets
  • Accounting
Article
January 18, 2021
ASU 2020-06: Streamlined Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity
  • Capital Markets
  • Accounting
January 18, 2021
ASU 2020-06: Streamlined Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity

Current GAAP for convertible instruments contains five methods for determining the proper accounting for convertible debt.

  • Capital Markets
  • Accounting
Article
January 18, 2021
Proliferation of SPACs
  • Capital Markets
  • Audit & Assurance
January 18, 2021
Proliferation of SPACs

Entrepreneurs, hedge fund managers and sports executives are among those who have established SPACs, an increasingly popular method of taking companies public.

  • Capital Markets
  • Audit & Assurance
Article
September 02, 2020
Amendments to Financial Disclosures about Acquired and Disposed Businesses
  • Capital Markets
  • Audit & Assurance
September 02, 2020
Amendments to Financial Disclosures about Acquired and Disposed Businesses

The SEC adopted amendments to its rules and forms for public companies that are intended to improve for investors the financial information about acquired or disposed businesses, facilitate more timely access to capital, and reduce the complexity and costs to prepare the disclosures.

  • Capital Markets
  • Audit & Assurance
Article
June 09, 2020
Amendments to the Accelerated Filer and Large Accelerated Filer Definitions
  • Capital Markets
  • Advisory
June 09, 2020
Amendments to the Accelerated Filer and Large Accelerated Filer Definitions

The Securities and Exchange Commission issued a final rule adopting amendments to the accelerated filer and large accelerated filer definitions after considerations on its proposed rule.

  • Capital Markets
  • Advisory
Article
April 03, 2020
Impact of the Coronavirus (COVID-19) Pandemic on Financial Statement Disclosures
  • Capital Markets
  • Audit & Assurance
April 03, 2020
Impact of the Coronavirus (COVID-19) Pandemic on Financial Statement Disclosures

The impacts of the current COVID-19 pandemic are presenting challenges for many entities throughout the nation.

  • Capital Markets
  • Audit & Assurance