Latest Dodd-Frank Posts
FASB Issues Proposal on Recognizing and Measuring Deferred Revenue in Business Combinations
M&A The Financial Accounting Standards Board issued a proposed Accounting Standards Update on the recognition and measurement of deferred revenue in business combinations. The proposed ASU clarifies when acquiring organizations should recognize a contract liability in a business combination. In the proposal, an organization should recognize deferred revenue from acquiring another organization if there is an... Read more →
Crypto Mom Warns SEC of Over Expansive Definition of Howey in Token Offerings
Blockchain Technology, Crowdfunding, Public Companies and Securities SEC Commissioner Hester M. Peirce was awarded the nick name “Crypto Mom” by digital asset aficionados in a previous speech encouraging forward thinking by the SEC in the... Read more →
No Action Relief Prompts Clarification from SEC Chair on Mandatory Arbitration
Public Companies and Securities In a novel sequence of events, SEC Chair Jay Clayton issued a statement on February 11, 2019 expressing the Commission’s non-view on mandatory shareholder arbitration... Read more →
SEC Provides Guidance on Diversity Disclosures
Public Companies and Securities In two new Compliance and Disclosure Interpretations (Questions 116.11 and 133.13), the SEC staff provided guidance on disclosure of self-identified specific diversity... Read more →