SEC
CFA Institute forms working group to draft guidance on calculating private fund performance.
How is your firm complying with the performance requirements of the SEC Marketing Rule?
The latest regulatory developments and the current state of SEC examinations, among other topics, will be front and center at the GIPS Standards Conference in Chicago.
What should investors know about the SEC filing review process and how it may affect ESG-related disclosures?
Perhaps most interesting about human capital relative to climate risk is that the financial statements are already supposed to provide some degree of information on human capital, such as compensation expense, but financial statements do not always do this. But now with the SEC involved, things may change.
With a new Administration comes fresh leadership at the Securities and Exchange Commission (SEC), the most important securities regulator on the world stage. We have a simple request, get us back on track for investor protection.
SEC Rule 13F is seeking to raise the asset threshold for investment managers to report their holdings rom $100 million to $3.5 billion.
CFA Institute says new US SEC rules pose serious risks to timely, high-quality, and independent financial advice and analysis.
A plethora of non-GAAP and alternative performance measures will arise throughout 2020 to explain the effects of the COVID-19 pandemic. Investors need to critically evaluate the nature of the adjustments, what the resulting measure is meant to communicate, why the new or revised measure is being presented by management, and why the measure is a better or more meaningful measure. This information should be used as a jumping-off point for a conversation with management.
Some top-line thoughts on the SEC's final ruling on Exemptions from the Proxy Rules for Proxy Voting Advice.