This paper summarizes the accounting, standard setting, and reporting developments for the second quarter that may affect you.

An SEC proposal would update three of the substantive bases for excluding a shareholder proposal from a company’s proxy statement.  

With a three-to-two vote, the SEC approved a final rule rescinding portions of two 2020 rules related to proxy advice. Read on for details.

This article provides updates on accounting, standard setting, and reporting developments for the second quarter. Topics include FASB…

The SEC has proposed new rules and disclosures to give investors consistent, comparable, and reliable information on funds’ and advisers’…

The long-anticipated proposed rule for the Enhancement and Standardization of Climate-related Disclosures for Investors (the "Proposed Rule…