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5 Common Shareholder Proposal Mistakes in an Uncommon Year

Harvard Corporate Governance

2023 is poised to be the most unique, and, quite frankly, weirdest year for shareholder proposals we have ever seen: (anti) ESG’s Impact: Companies are no longer just being pressed for more disclosure and action on ESG topics. This year will be unlike any other.

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Financial Reporting in the COVID-19 Era for Accounting Professionals

ThomsonReuters

The first and most important topic to address is going concern and liquidity. discounted cash flows, loss rate, roll rate, or probability of default). Needless to say, 2020 has been an unprecedented year, so a simple roll-forward of your footnote disclosure won’t cut it. Going concern and liquidity.

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The CSRD: Upcoming Requirements and How to Prepare

Audit Board

The CSRD will start to be rolled out in 2024 through a phased approach. If the impact from either perspective is material, then that matter, account, issue, or topic is considered material. From Limited Assurance to Reasonable Assurance CSRD reports should begin to be issued in 2025, covering the previous year.

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SEC Commissioner Speaks on Offerings Exempted from Registration

Reynolds Holding

3] As a result, issuers faced uncertainty in determining whether a sale of securities did not involve “any public offering” and in applying case law on the topic, including the Supreme Court’s decision in SEC v. This speech is the third in my initial trilogy of thoughts regarding topics in the CorpFin space. Ralston Purina Co. [4]

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Cleary Gottlieb Discusses New Private Fund Rules

Reynolds Holding

Notably, the Final Rules limit the scope of “adviser-led secondary transactions” from the Proposed Rules to transactionswhere investors are offered a choice between liquidity and rolling to a new fund. This excludes tender offers, which allow an investor to choose to remain in their existing fund investment. Scope and Grandfathering.

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SEC Rulemaking and Litigation in Chair Gensler’s First 1000 Days

Reynolds Holding

Some lawsuits may be low-odds rolls of the dice by well-funded trade groups. Rules attracting lawsuits include those governing Proxy Advisors, Buyback Disclosure, Securities Lending, Short Sales, and Private Funds. It is too early in the litigation process to predict with confidence how well the SEC will do in court. EPA in 2022. [4]

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App Valuation: How to Build, Value and Sell an App

FE International

This doesn’t mean that you can simply get your app into the marketplace and wait for the money to roll in. Recently, SaaS has become an increasingly popular choice for applications that have a B2B focus. Apply Marketing Best Practices. Be Ambitious.