Topic
Shareholder Equity
4 published works
Ogden Glazer + Schaefer Blog
Authorized, Issued, and Outstanding
Very often we get questions from clients regarding “authorized” – “issued” – and “outstanding” shares and what the terms mean in the context of corporations and raising money. Below is…
The SEC Institute Blog
A Quick Quarter-End Reminder and an Example Statement of Changes in Stockholders’ Equity
As a quick reminder for first quarter-end, the SEC’s Disclosure Update and Simplification Rule last fall added a requirement to the Form 10-Q to include a statement of changes in stockholders’…
The SEC Institute Blog
Disclosure Update and Simplification – The Details Continue! Post Number Two – Form 10-Q – Information About Changes in Shareholders’ Equity and Some Help From the SEC
As we blogged on August 21 and September 17, the SEC’s 314-page Final Ruledealing with “Disclosure Update and Simplification” makes a myriad of fairly detailed updates to Regulations S-X and…
IPO, Then What?
SEC staff clarifies new Form 10-Q requirement
By John Hancock
Yesterday the SEC staff issued CD&I 105.09, which clarifies the date by which issuers must comply with the new requirement to present changes in stockholders’ equity in their interim financial…