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Financial Statements Disclosure Requirements Accounting

White & Case LLP

Key Considerations for the 2024 Annual Reporting Season: Your Upcoming Form 20-F and other FPI-Specific Considerations

White & Case LLP on

This memorandum outlines key considerations from White & Case's Public Company Advisory Group for foreign private issuers ("FPIs") during the 2024 annual reporting season, divided into two sections: Form 20-F Housekeeping...more

Fenwick & West LLP

FASB Issues Significant Update on Accounting for Crypto Assets

Fenwick & West LLP on

The Financial Accounting Standards Board (FASB) has issued a new accounting standard to improve the accounting for and disclosure of certain crypto assets. The new standard marks a significant change in how companies...more

Foley Hoag LLP

Considerations for the Acquisition of a Non-U.S. Company by a U.S. Public Company

Foley Hoag LLP on

When it is time to sell a company, there are a number of financial and legal steps a business should consider to ready itself for a merger or acquisition. When the potential buyer is a U.S. public company, that list may get...more

Proskauer - Not for Profit/Exempt...

Proposed Changes to Financial Accounting for Not-for-Profit Entities

The Financial Accounting Standards Board (“FASB”) has issued an exposure draft of a Proposed Accounting Standards Update, Presentation of Financial Statements of Not-for-Profit Entities, which would make significant changes...more

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