SEC Insights Archives | Marcum LLP

ASU 2020-06: Streamlined Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity

January 18, 2021

ASU 2020-06: Streamlined Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity

SEC Adopts Amendments to Modernize, Simplify, and Enhance Disclosure Requirements of Regulation S-K

January 18, 2021

SEC Adopts Amendments to Modernize, Simplify, and Enhance Disclosure Requirements of Regulation S-K

Special Purpose Acquisition Companies (SPAC)

Proliferation of SPACs

January 18, 2021

Proliferation of SPACs

Amendments to Financial Disclosures about Acquired and Disposed Businesses

September 2, 2020

Amendments to Financial Disclosures about Acquired and Disposed Businesses

Coronavirus (COVID-19) – Disclosure Considerations Regarding Operations, Liquidity, and Capital Resources

September 1, 2020

Coronavirus (COVID-19) – Disclosure Considerations Regarding Operations, Liquidity, and Capital Resources

SEC Proposes Rule Changes to Improve Capital Raising

SEC Proposes Rule Changes to Improve Capital Raising

Amendments to the Accelerated Filer and Large Accelerated Filer Definitions

Amendments to the Accelerated Filer and Large Accelerated Filer Definitions

Current SEC Proposals and What to Monitor for in 2020

Current SEC Proposals and What to Monitor for in 2020

Overview: 2019 AICPA Conference on Current SEC and PCAOB Developments

Overview: 2019 AICPA Conference on Current SEC and PCAOB Developments

Observations on the Implementation of the New Lease Standard in Q1 2019

October 16, 2019

Observations on the Implementation of the New Lease Standard in Q1 2019

Critical Audit Matters: What Public Companies Need to Consider

October 16, 2019

Critical Audit Matters: What Public Companies Need to Consider

Cannabis has its Financial Reporting Challenges

October 16, 2019

Cannabis has its Financial Reporting Challenges

SEC Provides Regulatory Relief to Public Companies Affected by Hurricane Florence

September 25, 2018

SEC Provides Regulatory Relief to Public Companies Affected by Hurricane Florence

Tax Cuts and Jobs Act: SAB 118 and the Impact on Foreign Subsidiaries

Tax Cuts and Jobs Act: SAB 118 and the Impact on Foreign Subsidiaries

PCAOB and SEC Appointments Take Effect

PCAOB and SEC Appointments Take Effect

XBRL Requirements for Foreign Private Issuers

January 26, 2018

XBRL Requirements for Foreign Private Issuers

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