Bloomberg BNA has recently revised portfolio SEC Reporting Issues for Foreign Private Issuers (Portfolio 5507).
This portfolio serves as a practical resource for both practitioners and their clients (foreign private issuers). It is authored by Morrison & Foerster partners Anna T. Pinedo and James R. Tanenbaum.
The first section discusses the securities laws applicable to foreign private issuers that access the U.S. capital markets and the integrated disclosure reporting—Form 20-F—applicable to foreign private issuers. The second section provides a detailed description of Form 20-F, with a focus on areas that have been revised or that are frequently the subject of SEC comments. This section also provides insight on the kind and quality of disclosure expected by the SEC.
This new edition explains in detail various SEC proposed and finalized rules and regulations issued in 2016. It analyzes how those regulations would affect foreign private issuers--including the updated SEC staff guidance on how foreign private issuers should disclose the use of non-GAAP financial measures.
The portfolio also explains that although not yet applicable, a foreign private issuer must in its upcoming Form 20-F indicate how it intends to comply with the new revenue recognition standard and whether the new standard will have a material effect on the issuer’s business.
Ms. Pinedo has worked closely with foreign private issuers in their securities offerings in the U.S. and in the Euro markets. She is a member of the American Bar Association's Committee on the Federal Regulation of Securities, a member of the subcommittee on Disclosure and Continuous Reporting, vice-chair of the subcommittee on Securities Registration, and a member of the task force on the future of securities regulation.
Mr. Tanenbaum serves as chair of the firm's Global Capital Markets practice. He has concentrated his practice on corporate finance and the structuring of complex domestic and international capital markets transactions. He is a frequent lecturer on capital markets topics, and has lectured at the SEC, SIFMA and at a variety of securities industry groups.
Bloomberg BNA’s Accounting Portfolios are written by practitioners and provide practical analysis in virtually any financial reporting scenario. These portfolios are available to subscribers of the Bloomberg BNA Financial Accounting Resource Center, which enables practitioners to stay current on new accounting and auditing developments with exclusive news and commentary from expert practitioners and Bloomberg BNA editors. Take a free trial today.
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