#SEC
ESG Accounting Updates - Session Slide Deck (1).pdf
[Part 2 of 5] Insider Trading Arrangements and Related Disclosures (Rule 10b5-1 Plans) By George Wilson As we overviewed in the first post in this series, in late 2022 and early 2023, the SEC adopted four Final Rules that created a raft of new and detailed reporting...
The San Antonio chapter hosted our Q2 national meeting, which featured Emily Pierce, formerly of the SEC’s Office of International Affairs and currently the Chief Global Policy Officer at the climate management platform Persefoni. She fielded questions from Pro Group Executive Advisor Steve...
By George Wilson [Part 1 of 5] In late 2022 and early 2023, the SEC adopted four Final Rules that created a raft of new and detailed reporting requirements in Forms 10-Q and 10-K. (The rules also affected proxy statements – more about that in a later post.) This is the first of...
#10Q #10K #SEC
FY23Q2 10k_10q Webinar.mp4
By George Wilson On June 13, 2023, the Office of Information and Regulatory Affairs, of the U.S. Government’s Office of Management and Budget, released the “Spring 2023 Unified Agenda of Regulatory and Deregulatory Actions,” which includes the short-term and long-term projects...
By George Wilson Metrics and other key performance indicators present complex disclosure considerations that are similar to issues surrounding the use of non-GAAP measures. It is important to remember that disclosure of metrics may be required, particularly in MD&A. Regulation...
By George Wilson MD&A is consistently at or near the top of most frequent SEC comment areas. As we discussed in this post, one frequent comment area is robust disclosure of both quantitative and qualitative information about material changes in financial statement line items. This...
By George Wilson In the SEC’s December 14, 2022, Final Rule, Insider Trading Arrangements and Related Disclosures , the transition provisions provided: Issuers that are SRCs will be required to comply with the new disclosure and tagging requirements in Exchange Act periodic...
By George Wilson While the FASB’s current technical agenda does not include landmark projects like revenue recognition and lease accounting, the Board is working on several projects that may significantly impact company reporting. Four projects to watch are: Segment Reporting...