Audit Board

JANUARY 12, 2023

Weak reliance on automated controls. Effective Manual controls are in place low reliance on monitoring controls. Moderate reliance on Automated controls. Effective manual controls are in place low reliance on monitoring controls. Moderate reliance on monitoring controls. Effective reliance on monitoring controls.

Compliance 97

Compliance Start-ups Asset-based Approach Specific Risk 97

RNC

JULY 24, 2023

Over Reliance on Past Performance: One common mistake in equity valuation is relying heavily on a company’s performance as an indication of its future success. Tip: It’s important to stay updated on the trends in business valuation and industry changes in order to make informed and precise valuations.

Equity 52

Equity Business Valuation Fair Market Value Comparable Company Analysis 52

Reynolds Holding

JULY 23, 2023

The three most frequent topics addressed are revenues, segment reporting, and non-GAAP/KPIs. Our analysis sheds a different light on the regulatory review process in identifying the factors that predict the SEC’s reliance on this voluntary, unregulated, but value-relevant disclosure.

Compliance 52

Compliance Corporate Finance Marketability Finance 52

Reynolds Holding

OCTOBER 19, 2023

Thus far, however, little has been written about the gamification of banking – the topic of our recent article. [3] First, cloud computing technology has become so ubiquitous that few firms operate without some level of reliance on cloud-based infrastructure for data storage and management.

Banking 72

Banking B2B Finance Technology 72

Reynolds Holding

MAY 15, 2022

The Guidance covers a range of topics, including an issuer’s affected business operations and related compliance with applicable sanctions and export controls, as well as relevant changes in an issuer’s disclosure or financial reporting controls. The Guidance.

Compliance 45

Compliance Treasury Finance Corporate Finance 45

Reynolds Holding

JANUARY 31, 2024

for example, the Southern District of New York analyzed the credibility of a short-seller report and concluded that the plaintiffs’ reliance on the allegations in the report — which were largely unsourced or anonymously sourced — was “a global deficiency” spanning the complaint that mandated dismissal.[13] Pirani , 598 U.S.

Start-ups 45

Start-ups Technology Marketability Banking 45

Equilest

JANUARY 3, 2023

Ross began developing the APT in the late 1970s, and published his first paper on the topic in 1976. Others argue that the model's reliance on linearity assumptions may not be realistic. Also the results of the APT model may not be as precise as other models like the CAPM. Does the APT Model is Better Than CAPM?

Risk Premium 40

Risk Premium Risk-free Rate Market Risk Finance 40

Reynolds Holding

JANUARY 10, 2023

Outside of greenwashing, ESG litigation more broadly is expected to continue to gather pace; [3] issues relating to human rights in supply chains and climate matters and the sustainability, circularity, or “greenness” of a company’s products or services are likely to be among the most popular topics of contention.

Start-ups 56

Start-ups Marketability Banking Finance 56

ISA

MARCH 30, 2022

In reliance on your appraisal, the client sells the painting for $200. More information about all of these topics can be found on the ISA website when you log in as a member. E&O Insurance is another must. It covers professional mistakes, i.e., an error or omission in your appraisals.

Appraisal 75

Appraisal Start-ups Marketability 75

Reynolds Holding

MARCH 24, 2024

Disclosure-Related Rulemaking Just as we’ve done in the past, these last two years we’ve adopted rules providing investors with disclosures on emerging risks like climate and cybersecurity; capital raising technologies, like special purpose acquisition companies (SPACs); and an age-old topic—executive compensation.

Marketability 45

Marketability Market Risk Compliance Start-ups 45

Cooley M&A

DECEMBER 3, 2019

Buyers have also gotten more comfortable with the R&W insurance claims process and track record of claim payments, resulting in increasing reliance on insurance to limit or eliminate seller indemnities or escrows. For more on R&W insurance, view our recent Dealology video on the topic. Contributors. Barbara Borden. Jamie Leigh.

Marketability 40

Marketability Compliance Enterprise Value Technology 40

Benzinga

APRIL 28, 2023

Asset Quality On January 1, 2023, Mid Penn adopted ASU 2016-13, Financial Instruments - Credit Losses (ASC Topic 326): Measurement of Credit Losses on Financial Instruments , which replaces the incurred loss methodology, and is referred to as CECL.

Dividends 40

Dividends Banking Book Value Equity 40

Reynolds Holding

FEBRUARY 15, 2024

In a significant departure from the proposed rules, in lieu of adopting final rules addressing the status of potential statutory underwriters in de-SPAC transactions as well as SPACs under the Investment Company Act of 1940, the SEC elected to provide guidance on each of these controversial topics.

Finance 45

Finance Appraisal Marketability Treasury 45

Audit Board

JUNE 15, 2023

Cybersecurity risks are those risks that come with information technology, from the loss of information to data breaches to intentional or unintentional fraud resulting from inaccurate calculations — essentially any risks that have to do with our society’s heavy reliance on technology, the internet, and telecommunications.

Technology 52

Technology Compliance Start-ups Finance 52

IVSC

FEBRUARY 7, 2022

I recently took part in an interesting IVSC panel discussion on the topic ‘ Time to get Tangible about Intangibles ’. Reliance on a few large customers, especially if they are under pressure, means a riskier business and therefore a lower valuation.

Discounted Cash Flow 252

Discounted Cash Flow Intangible Assets Marketability Price to Book 252

Reynolds Holding

OCTOBER 13, 2022

Indeed, to date there have been no reported cases concerning rating agencies (ESG or otherwise) in English courts, with claimants perhaps deterred by the perceived challenges of a claim in tort and requirement to prove reliance and attributable loss. Expect Significant Change in the Coming Years.

Marketability 53

Marketability Banking 53

Reynolds Holding

MARCH 6, 2023

Disclosure Rules Should Be Grounded in Financial Materiality The Commission’s current regulatory agenda includes climate change, human capital, cybersecurity, and share repurchases, among other topics. [8] The Commission has previously used this concept for crowdfunding.

Compliance 45

Compliance Marketability Start-ups Banking 45

Reynolds Holding

JANUARY 25, 2023

However, increased use of, and reliance on, technology has introduced new risks and, in some cases, amplified better-known market risks. Investor education and outreach must continue to focus on diverse and underserved communities as well as on emerging and popular investment topics.

Technology 59

Technology Marketability Data Analysis Equity 59

Reynolds Holding

MAY 18, 2023

This topic is so essential for the safety and resiliency of our capital markets. [1] The use of, and reliance on, technology in our capital markets has increased exponentially in recent years. Good morning. Thank you, Bob [Zukis]. A variety of factors have contributed to this trend.

Marketability 45

Marketability Technology Compliance Equity 45

ThomsonReuters

MARCH 31, 2022

Applicability Date; Reliance. Comments have been requested on various issues, including whether additional guidance is needed regarding how to determine whether employers have a common interest other than their participation in the MEP—a topic that is not addressed in the proposed regulations. Plans Eligible for the Exception.

Treasury 52

Treasury Compliance 52

Musings on Markets

OCTOBER 6, 2023

A more tangible way to see why intangibles have become a hot topic of discussion is to look at the evolution of the top ten companies in the world, in market capitalization, over time: In 1980, IBM was the largest market cap company in the world, but eight of the top ten companies were oil or manufacturing companies.

Intangible Assets 104

Intangible Assets Book Value Equity Start-ups 104

Reynolds Holding

JULY 5, 2022

Viking River marks the Court’s latest rejection of an attempt to shelter collective claims from the effects of an arbitration agreement — see our prior memos on the topic — and is unlikely to be the last. As such, California’s indivisibility rule was preempted by the FAA.

Compliance 45

Compliance 45

Reynolds Holding

FEBRUARY 1, 2023

The growth of private markets through exempt offerings, the ascension of the once-mythical “unicorns,” and what these things portend for the future of our public markets have been hotly debated topics for some time now. [1] 21] That is an increase of about 121 unicorns in less than one year since I last spoke on this topic.

Marketability 58

Marketability Corporate Finance Compliance Equity 58

FE International

JUNE 28, 2021

Similar to platform risk, this reduces the reliance on any one key term which if lost would be detrimental to the earnings potential of the affiliate site. Valuation is a complex topic and is not as simple as “annual profit x 3”. An important factor considered in valuations is diversity of keyword rankings.

Start-ups 59

Start-ups Marketability Technology 59

Reynolds Holding

SEPTEMBER 6, 2022

Each of the above disclosure requirements was adopted in reliance on Congress’ original grant of authority to the SEC, without any additional statutory authorization.

Marketability 59

Marketability Compliance Technology 59

Reynolds Holding

OCTOBER 10, 2023

The adopting release also addresses these topics, albeit more practically than did the proposing release. This forces individual directors to take a stand on those topics, or otherwise risk their careers.”). The adopting release, however, continues to raise questions. 10] See, e.g., Letter from Edward P.

Marketability 49

Marketability Equity Technology Finance 49

Reynolds Holding

MARCH 27, 2023

Judge Miller dissented, arguing that the majority improperly based its holding on the text of NYSE rules instead of the text of the statutes at issue; that there was no principled distinction between successive-registration cases and this one; and that the majority’s reliance on policy arguments was improper. at 952–53 (Miller, J.,

Technology 59

Technology Start-ups Compliance Finance 59

Reynolds Holding

MAY 25, 2022

The SEC’s Division of Corporate Finance first issued Guidance Topic No. The SEC staff provided a detailed list of Covid-related topics for issuers to consider in drafting subsequent disclosures. Several months later, the SEC issued a second round of guidance: Topic 9A. 9 on March 25, 2020. There is also the issue of sanctions.

Compliance 53

Compliance Start-ups Marketability Corporate Finance 53

Reynolds Holding

MAY 1, 2023

4] Whilst ensuring NDAs are used ethically in this context is a highly important topic and deserved of the attention it has received, this article focuses on NDAs in a more commercial context. Even where a party can enforce an NDA after a breach, there may remain practical problems to doing so.

Compliance 49

Compliance Banking Marketability 49

FE International

MARCH 14, 2018

It is a very well covered topic and one that we highly recommend you research thoroughly when deciding how to price your SaaS app, taking the specifics of your app into consideration. The business’ reliance on a key technical resource may represent a significant risk for potential new owners. Resource Scarcity.

Marketability 52

Marketability Start-ups EBITDA Business Valuation 52

ThomsonReuters

FEBRUARY 7, 2024

During a January 8, 2024 media briefing on the topic, Acting DOL Secretary Julie Su and other officials from the Labor Department announced the release of the new worker classification rule, which takes effect on March 11, 2024. .”

Compliance 52

Compliance 52

Reynolds Holding

FEBRUARY 9, 2023

In this article, we examine the key ESG topics impacting businesses in the second half of 2022, which included the green energy transition, the performance of ESG funds, the role of ESG matters in disputes and the ongoing development of the ESG legislative and regulatory landscape in the U.K., and Europe.

Finance 49

Finance Marketability Start-ups Equity 49

Reynolds Holding

AUGUST 9, 2023

Therefore, we expect that US regulators will release a further proposal in the next few months that addresses this topic. 21 These are similar to the more granular risk weights in the Endgame Standard, but with a 20% increase to each risk weight. 38 The Capital Proposal does not contain an Eligible LTD requirement.

Banking 52

Banking Market Risk Marketability Finance 52