Jim Garner

This paper provides an overview of key proposals and final rules issued by the SEC during the second quarter of 2023.

A new SEC final rule will update and modernize 2003 regulations on share repurchases by issuers, listed closed-end funds, and FPIs. Read on…

This paper provides an overview of key proposals and final rules issued by the SEC during the first quarter of 2023.

The SEC has released additional guidance on the newly effective pay versus performance disclosure rule. Read on for more SEC insights.

ASU 2022-05 will provide optional transition relief as the implementation date for the overhaul of long-duration insurance accounting…

Read on for a look at potential risks in estimated credit losses under ASU 2016-13, known as CECL, and sample internal controls to address…