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The SEC's Division of Corporation Finance (Corp Fin) released a long-awaited update to its Financial Reporting Manual (FRM) in late January. The updates are effective as of Dec. 31, 2022. ....
On February 10, the SEC issued 15 new Compliance and Disclosure Interpretations (CDIs) on implementing the "pay versus performance" (PvP) disclosure rules that were adopted on August. ....
SEC issued 15 new Compliance and Disclosure Interpretations CDIs on implementing the pay versus performance disclosure rules that were adopted on August 25, 2022 PvP Rules. The PvP Rules added new Item 402v to Regulation S-K. ....
When a public REIT acquires or disposes of real estate, the transaction may trigger financial disclosure requirements under SEC rules and guidance. Specifically, Rule 3-14 of Regulation S-X. ....
When a public REIT acquires or disposes of real estate, the transaction may trigger financial disclosure requirements under SEC rules and guidance. Specifically, Rule 3-14 of Regulation. ....