Nico Nalbantian

Nico Nalbantian

White & Case LLP

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SEC Proposes Changes to MD&A Disclosure

The recent proposal by the SEC would eliminate overlapping or unnecessary disclosures and promote a principles-based approach to MD&A.  Background - On January 30, 2020, the US Securities and Exchange Commission (the...more

2/20/2020  /  Comment Period , Disclosure Requirements , FASB , Financial Statements , MD&A Statements , Proposed Rules , Public Comment , Publicly-Traded Companies , Regulation S-K , Securities and Exchange Commission (SEC)

SEC Releases New Guidance on KPIs

The release of MD&A interpretive guidance on KPIs and metrics reinforces their key role in company disclosure. On January 30, 2020, the US Securities and Exchange Commission (the “SEC”) published guidance on the disclosure...more

2/12/2020  /  Disclosure Requirements , GAAP , Key Performance Indicators (KPIs) , MD&A Statements , New Guidance , Non-GAAP Financial Measures , Publicly-Traded Companies , Regulation S-K , Securities and Exchange Commission (SEC)
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