All Division of Corporation Finance articles
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ArticleSEC provides new coronavirus disclosure guidance
The SEC’s Division of Corporation Finance published guidance to provide clarity regarding its view on disclosure and other securities law obligations during the escalating coronavirus pandemic.
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Article
Square discontinues adjusted revenue metric following SEC warning
Square is discontinuing the use of adjusted revenue following receipt of a comment letter from the SEC, which has been eyeing reports for use of measures not in compliance with its updated revenue standard.
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Article
SEC issues 9 compliance & disclosure interpretations for Inline XBRL
The SEC’s Division of Corporation Finance this month published nine new Compliance and Disclosure Interpretations relating to Inline XBRL rules, particularly concerning common questions around the exhibit index and cover page tagging.
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Article
SEC shores up details on ‘short-termism’ roundtable
An upcoming SEC roundtable on July 18 will seek to identify potential market practices and regulatory changes that could encourage increased long-term strategies and investments.
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Article
CorpFin addresses filings with 'competitively harmful' information
The Securities and Exchange Commission recently adopted new rules that permit registrants to file redacted material contracts without applying for confidential treatment, provided the redacted information is not material and would be competitively harmful if publicly disclosed.
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Article
U.S. regulators ponder Brexit plans, disclosure demands
The planned—but still chaotic—divorce of the United Kingdom from the European Union could trigger disclosure demands for U.S. companies. The SEC’s Division of Corporation Finance has some advice.
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Blog post
David Lynn rejoins Morrison & Foerster
David Lynn, former Chief Counsel of the SEC’s Division of Corporation Finance, has returned to global law firm Morrison & Foerster, rejoining the firm’s Corporate Department and Corporate Finance group.
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Blog post
SEC Division of Corporation Finance Chief Accountant to leave agency
The Securities and Exchange Commission announced that Mark Kronforst, chief accountant of the SEC’s Division of Corporation Finance, plans to leave the SEC in early January.
