Dodd-Frank Public Companies and Securities
SEC Accountant Speaks to Revenue Recognition
Public Companies and Securities Sylvia E. Alicea, Professional Accounting Fellow, Office of the Chief Accountant, gave her views on implementation of the new revenue recognition standard at a conference dedicated to the topic. Transition Disclosures Include Footnote Disclosures Not surprisingly, Ms. Alicea reminded registrants on the continued importance of transition disclosures. Staff Accounting Bulletin No. 74 requires companies to... Read more →
SEC ALJ Lifts Reg A+ Suspension of Issuer
Litigation, Public Companies and Securities As we noted here, the SEC temporarily suspended the Tier 2 Regulation A+ offering of Med-X, Inc. The SEC stated it temporarily suspended the offering because Med-X has not filed... Read more →
Understanding the New Lease Accounting Rules
Public Companies and Securities The new lease accounting rules (Accounting Standards Update N0. 2016-02; Topic 842) will require the recognition of lease assets and lease liabilities for those leases classified... Read more →
GAO Reports on 2015 Conflict Minerals Form SDs
Public Companies and Securities GAO released an analysis of a generalizable sample of conflict minerals disclosures filed with SEC in 2015. The analysis found that an estimated 49 percent of companies in 2015... Read more →