On January 7, 2026, the Securities and Exchange Commission (the “SEC”) proposed updates to the definition of “small entity” ...
Business bookkeeping gets very complex, with divisions and subsidiaries requiring their own set of accounts. When the business accounting records are established, every account is titled and assigned ...
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US SEC proposes changes to small entity definitions
The US Securities and Exchange Commission (SEC) has proposed changes to the rules used to determine which registered ...
On January 7, 2026, the Securities and Exchange Commission (“SEC”) proposed amendments to the rules that define which ...
Unlock the full InfoQ experience by logging in! Stay updated with your favorite authors and topics, engage with content, and download exclusive resources. Vivek Yadav, an engineering manager from ...
On Tuesday, March 21, 2023, the US Department of Commerce issued a notice of proposed rulemaking on the guardrail provisions included in the CHIPS and Science Act (CHIPS). As part of the proposed rule ...
As many of you know there is a heated ongoing debate as to whether the current definition of “accredited investor” should be revised and, if so, how it should be revised. The overwhelming majority of ...
FASB would not consider not-for-profits (NFPs) and employee benefit plans public business entities for purposes of future standard setting, according to a new proposal the board exposed for public ...
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