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The Securities Edge Securities Blog for Middle-Market Companies

Monthly Archives: April 2016

Impact of accounting literature: Time to get out of the pool and other changes

Posted in Accounting

Over the past couple of months, the FASB has been busy. I wanted to point out one recent change and my thoughts on its impact. FASB has “simplified” share-based compensation accounting. I will always have a special place in my heart for old FAS123 since it was on my CPA exam a couple of decades… Continue Reading

Another SEC concept release

Posted in Bob's Upticks, Disclosure Guidance, SEC

  On April 13, the SEC authorized the issuance of a major concept release. Concept releases are trial balloons that the SEC publishes to elicit input on possible rulemaking, including whether rulemaking is needed and what form it should take if it happens. The April 13 concept release is entitled “Business and Financial Disclosure Required… Continue Reading

Governance by the numbers

Posted in Bob's Upticks, Corporate Governance, Disclosure Guidance, investor empowerment

One of the hottest topics in governance today is director refreshment. (No, that doesn’t refer to what your board members have for lunch.)  Boards comprised of long-serving directors do, in fact, tend to be “pale, male and stale” – i.e., comprised of old white men. Self-perpetuating boards are less likely to be diverse, and there… Continue Reading