JD Supra

SEC Issues Sample Comment Letter on Disclosure Obligations Related to Russia’s Actions in Ukraine; White & Case Surveys S&P 500 Disclosures

On May 3, 2022, the Division of Corporation Finance ("Corp Fin") of the Securities and Exchange Commission ("SEC") posted a sample comment letter emphasizing companies' potential disclosure ...
JD Supra

Division of Corporation Finance Issues Sample Comment Letter Regarding Climate Related Disclosures

On September 22, 2021, the Commission’s Division of Corporation Finance published a sample letter to companies regarding climate change disclosure. The letter contains sample comments that the ...
San Francisco Fed

Disclosure as a Supervisory Tool: Pillar 3 of Basel II

International efforts are underway to improve the regulation and supervision of banking institutions to reflect advances in financial risk management techniques. In April 2003, the Basel Committee on ...
Compliance Week

SEC Wants Plenty of Disclosure, Comment Letters Reveal

In its second analysis of comment letters issued by the Securities and Exchange Commission, Deloitte & Touche finds SEC staff is showing keen interest in all the accounting and disclosure issues that ...
Crowdfund Insider

SEC Division of Corporation Finance Reveals Sample Letter Sent to Companies on Crypto Asset Disclosure

The Securities and Exchange Commission (SEC), Division of Corporate Finance, has revealed a sample letter sent to reporting companies regarding disclosure requirements under securities laws. The ...