We’re in Year 2 for the clawback checkboxes on the cover of the Form 10-K and we’re fielding a lot of questions from clients about them right now. As Cydney Posner noted a little while back in her ...

Question: When a listed issuer reports a change to its previously issued financial statements in an annual report, how should the issuer determine whether “the financial statements of the registrant ...

Rajeev Dhir is a writer with 10+ years of experience as a journalist with a background in broadcast, print, and digital newsrooms. Betsy began her career in international finance and it has since ...

The annual reporting season for calendar year-end companies is in full swing and public companies should consider several new requirements and developments in preparing their annual reports on Form 10 ...