Topic
Financial Reporting
769 published works
The CLS Blue Sky Blog
If Companies Report Less, Boards Should Explain More
By Renholding
Few empirical studies end up on both sides of a major regulatory fight, and fewer still get accused of being read too selectively by one side. My 2021 study on Israel’s…
Davis Graham
Beyond Semi-Annual Reporting: The SEC Proposes Major Changes to Reporting and Offering Rules
Most of the media attention paid to the SEC’s proposed disclosure reforms has focused on the potential for semi-annual rather than quarterly financial disclosure. But the proposed changes to its…
Bright Law Blog
Sustainability reporting changes
The Australian Government is consulting on changes to improve the efficiency of climate-related financial disclosures (“sustainability reporting”).Reforms announced in the Budget 2026-27 include raising the monetary thresholds prescribed for determining…
Ogletree Deakins Insights
SEC Launches New Enforcement Unit for Accounting Fraud
Quick Hits The SEC is forming a new enforcement unit to combat fraud in accounting and financial reporting. The new unit signals the agency’s intent to heighten regulatory scrutiny of…
Across The Board
FASB Proposes New Guidance on Stablecoin Classification as Cash Equivalents and Enhanced Disclosure Requirements
By Ali Perry
On August 18, 2026, the Financial Accounting Standards Board (“FASB”) issued a proposed accounting standards update (“ASU”) titled Statement of Cash Flows (Topic 230): Cash Equivalents—Disclosure Enhancement and Evaluation of Certain…
The D&O Diary
Securities Suit Filed Against AI Company Blaize
By Sarah Abrams
A newly filed securities class action lawsuit against AI computing company Blaize Holdings is an example of how a lawsuit involving an AI company may have little or nothing to…
Across The Board
New SEC Unit Focused on Financial Reporting and Auditing
Recently, the Securities and Exchange Commission announced the formation of a new unit within the Division of Enforcement, which will focus on accounting and financial reporting related issues. This group,…
Global Regulation Tomorrow
ESMA confirms go-live for weekly commodity derivatives position reporting
On 14 August 2026, the European Securities and Markets Authority announced that the new weekly commodity derivatives position reporting framework will go live on 3 September 2026. From this date,…
The CLS Blue Sky Blog
Cleary Gottlieb Discusses SEC’s Financial Reporting and Accounting Unit Within Enforcement Division
By Renholding
On August 5, 2026, the SEC announced the creation of a new Financial Reporting and Accounting Unit within the Division of Enforcement “to provide the dedicated expertise, focus, and capacity…
The SEC Institute Blog
A New Financial Reporting and Accounting Unit Within the Enforcement Division
On August 5, 2026, the SEC announced the creation of a new Financial Reporting and Accounting unit within the Enforcement Division. In the related Press Release, David Woodcock, Director of…