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  • SEC Updates Disclosure Requirements for Banking Registrants
    On September 11, 2020, the SEC adopted rules to improve the readability of disclosures and eliminate overlapping duplicative disclosures for banking registrants.1 New subpart 1400 of Regulation S-K rescinds and replaces Industry Guide 3 (Guide 3). Guide 3 was first published over 40 years ago and has remained substantially unchanged while other SEC rules and accounting […]
  • Pro forma financial information: A Snapshot
    Download PDF Version This guide provides a high-level summary of the SEC’s pro forma financial information requirements for significant business acquisitions and is based on the SEC’s latest rule amendments that become effective on January 1, 2021, but may be voluntarily applied earlier.     Introduction: Regulation S-X Rule 11-01(a) When a public company (acquiror) completes […]
  • Financial Statements of Acquired Real Estate Operations: A Snapshot
    Download PDF Version This guide provides a high-level summary of the SEC’s financial statement requirements for significant acquisitions of real estate operations and is based on the SEC’s latest rule amendments that become effective on January 1, 2021, but may be voluntarily applied earlier.   Where to start: When evaluating the financial reporting ramifications for […]
  • Addressing Missed 401(k) Plan Deadlines During COVID-19
    The COVID-19 pandemic has put many extra burdens on 401(k) plan sponsors. In addition to navigating all of the uncertainty related to the economy and workplace safety, plan sponsors have had to keep an eye on regular retirement plan procedures and deadlines. Often, workplaces were shut-down for extended periods (and may still be off-limits), so […]
  • BDO in the Boardroom Podcast: Episode 10: Invest in the Preparation for Board Service
    Join BDO in discussion with Jessica Denecour, Board of Director for MobileIron (MOBL) and former Senior Vice President and Chief Information Officer for Varian Medical Systems.

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