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Key Considerations for the 2024 Annual Reporting Season: Your Upcoming Form 20-F and other FPI-Specific Considerations | White & Case LLP

This memorandum outlines key considerations from White & Case's Public Company Advisory Group for foreign private issuers ("FPIs") during the 2024 annual reporting season, divided into...
United States Erik Gerding Gary Gensler Paul Munger Corporation Finance Corp Fin Division Of Corporation

To Check Or Not To Check: Form 10-K's Restatement And Clawback Checkboxes - Accounting Standards

As 2023 comes to a close and companies begin preparing their Form 10-K, one question keeps emerging: to check or not to check Form 10-K's new restatement and compensation recovery ("clawback") checkboxes?
New Checkboxes Accounting Standards Codification Accounting Changes Error Corrections Generally Accepted Accounting Principles To Check Or Not Form 10 Ks Restatement And Clawback Checkboxes
Source: mondaq.com

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LIC's Q2 net profit falls 50% mainly on accounting changes

In the first-half of FY23, the actual profit increased by 44.45% to ₹17,469 crore from ₹12,093 crores. This half-year profit incorporates an amount of ₹13,768 crore (net of tax), related to the accretions on the available solvency margin, transferred from the non-par fund to the shareholders account. The Solvency Ratio, as of September 30, 2023, improved to 1.90 compared to 1.88.
Life Insurance Corporation Solvency Ratio Accounting Changes Net Profit Profit Falls Siddhartha Mohanty

Hindsight in the Resolution of Purchase Price Disputes and the Accounting Standards Codification's (ASC) "Subsequent Events" Guidance | J.S. Held

Accountants (or auditors in particular) are the benefactors of hindsight and get to put it to use every time they are engaged to opine on a company’s financial statements. Namely, that...
Frank Lazzara International Financial Reporting Standards Valuation Services Section Generally Accepted Accounting Principles Accounting Standards Codification Accounting Changes

SEC: Staff Statement On Accounting And Reporting Considerations For Warrants Issued By Special Purpose Acquisition Companies ("SPACs") John Coates, Acting Director, Division Of Corporation Finance, Paul Munter, Acting Chief Accountant, April 12, 2021

SEC: Staff Statement On Accounting And Reporting Considerations For Warrants Issued By Special Purpose Acquisition Companies (“SPACs”) John Coates, Acting Director, Division Of Corporation Finance, Paul Munter, Acting Chief Accountant, April 12, 2021 Date In a recent statement, Acting Chief Accountant Paul Munter highlighted a number of important financial reporting considerations for SPACs.[2] Among other things, that statement highlighted challenges associated with the accoun...
Paul Munter Division Of Corporation Accountant Office Securities Exchange Acting Chief Accountant Paul Munter Accepted Accounting Principles

Capstone Beats 2020 Production and Cost Guidance

(All amounts in US$ unless otherwise specified) VANCOUVER, British Columbia–(BUSINESS WIRE)–#arizona–Capstone Mining Corp. (“Capstone” or the “Company”) (TSX:CS) announces its production and financial results for the three months (“Q4 2020”) and year ended December 31, 2020 (“YTD 2020”). Copper production totaled 156.9 million pounds of copper at consolidated C1 cash costs 1 of $1.84 per payable pound produced. Link HERE for Capstone’s Q4 2020 management’s discussion a...
United States United Kingdom Mala Noche Dominican Republic British Columbia Pinto Valley Mine

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