Tag: sec
SubscribeSix New Lessons from Latest Round of COVID-19 Comment Letters
While the COVID-19 outbreak has left many of us hanging around the house for months, that hasn’t stopped the Securities and Exchange Commission from voicing opinions on pandemic-related corporate disclosure. In May, we offered up some preli...
Read MoreThe State of COVID-19 Disclosure, Part III: CARES Act Relief
You did it. You’ve reached the third and final installment of our series on the “state of COVID-19 disclosure.” Previous episodes focused on language concerning debt covenants and going concern opinions. Today, we’re going to see what publi...
Read MoreIssuers Pushed to Stand Up on Social Issues
If you streamed Hamilton last weekend, you saw opposing sides of a question facing today’s public companies personified by two 18th-century politicians. The question is whether to stake out a position on hot-button issues. Aaron Burr cautio...
Read MoreThe State of COVID-19 Disclosure, Part I: Debt Covenants
It’s coming from celebrities. It’s coming from aunt Sally’s Facebook feed. It’s even coming from heads of state. Misinformation is one of the biggest obstacles in the fight against COVID-19, and it seems to be coming from everywhere. But if...
Read MoreLIBOR Transition Gets Real at SEC, OCIE
Remember when you were eight years old and your parents warned you to knock it off in the back of the car, and then warned you again, and then warned you a third time that no really, don’t test us, you better stop? Well, in related news, fe...
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