Disclosure

Disclosure

IASB Floats Rule Changes on Acquisition Disclosures

The board believes companies should be required to provide more information about how their takeovers have performed.
Disclosure

Diageo Fined for ‘Overshipping’ to Meet Targets

The SEC says the liquor company misled investors that it was achieving growth in key performance indicators through normal customer demand.
Data Security

Media to Go Tech-Free in Data Release ‘Lockups’

The Trump administration says reporters' use of computers in secure lockup rooms can give high-speed traders a "head start" on market-moving news.
Disclosure

House Passes Bill to Close ‘8-K Trading Gap’

The current system that allows insiders to trade on information about a significant corporate event is "a total abuse of the public trust."
Fraud

Exxon Cleared in Landmark Climate Change Trial

A judge rejected New York state claims that Exxon misled investors about the potential costs of future climate regulations.
Tax

International Tax Reporting Standard Is Finalized

Under the Global Reporting Initiative's new standard, thousands of companies will be voluntarily reporting tax information on a country-by-country basis.
Regulation

Investors Want a Clear Story on CECL. Are CFOs Ready to Tell It?

Communicating credit risk model changes to investors may be the most challenging aspect of the new Current Expected Credit Loss accounting standard.
Auditing

Audit Committees Boost Disclosure to Shareholders

Investors get more information about the selection and evaluation of large companies' independent auditors.
Regulation

SEC Charges Drug Firm with Reg FD Violations

In calls and emails, TherapeuticsMD shared material, nonpublic information about a new drug's likelihood of FDA approval with sell-side analysts.
Disclosure

SEC Aims to Ease Disclosure Rules

The commission proposes a more principles-based, less-prescriptive approach to business description and risk factor disclosures.
Fraud

SEC Charges Bring Long Fraud Saga to a Close

Five years after GT Advanced Technologies went bankrupt, the company and its ex-CEO, facing overwhelming evidence, cop to SEC allegations.
Compensation

Investor Group Petitions for Better Exec Comp Disclosure

The investors want companies to better explain in proxies their use of non-GAAP metrics for determining executive compensation.
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