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HTMLSEC Adopts Final Pay-Ratio Disclosure Rule Despite Opposition
Peter J. Rivas; Jones Walker LLP;
Legal Alert/Article
September 3, 2015, previously published on September 3, 2015
In August, the Securities and Exchange Commission ("SEC"), in a 3-2 vote, backed a final rule requiring public companies to disclose a ratio comparing their CEO's compensation to the median for other employees, as required by the Dodd-Frank Wall Street Reform and Consumer Protection Act...


HTMLThe FASB to Hold First Meeting of Loan Impairment Advisory Panel in Private
Peter J. Rivas; Jones Walker LLP;
Legal Alert/Article
July 23, 2015, previously published on July 16, 2015
The Financial Accounting Standards Board ("FASB") plans to convene a Transition Resource Group ("TRG") for its forthcoming standard on recognizing credit losses. Unlike a similar panel formed for the board's revenue recognition standard, this credit losses group will meet in...


HTMLThe Financial Accounting Standards Board Continues to Debate Final Asset Write-Down Rules
Peter J. Rivas; Jones Walker LLP;
Legal Alert/Article
June 1, 2015, previously published on May 28, 2015
In May 2015, the Financial Accounting Standards Board ("FASB") held a meeting of its Investor Advisory Committee ("IAC"). Panel members of the IAC told the FASB that a final standard for asset write-downs will improve disclosure if final rules require financial institutions to...