During the Practising Law Institute’s 56th Annual Institute on Securities Regulation, Securities and Exchange Commission’s Division of Corporation Finance (the “Division”) Deputy Director for Disclosure Operations Cicely Lamothe shared valuable insights on implementation of the SEC’s pay versus performance (PvP) rules. The SEC adopted these rules in 2022, which require disclosure of five years of
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Accounting and Auditing Insights from PLI’s 56th Annual Institute on Securities Regulation
By Anna T. Pinedo, Jennifer Zepralka & Gonzalo Go on
On November 13, 2024, during the Practising Law Institute’s 56th Annual Institute on Securities Regulation, a panel discussed critical updates in accounting and auditing, emphasizing the evolving landscape shaped by the Financial Accounting Standards Board (FASB) and the Public Company Accounting Oversight Board (PCAOB), including the below.
- Segment Reporting (ASU 2023-02). This update mandates
SEC Adopts Climate Change Disclosure Rules Applicable to Public Companies and Offerings
The Securities and Exchange Commission (the “SEC”) has adopted new rules that require public companies to disclose substantial information about the material impacts of climate-related risks on their business, financial condition, and governance (the “Final Rules”). The SEC says that “climate-related risks, their impacts, and a public company’s response to those risks can significantly affect…