Opinions and Legal Insights

SEC Exercises Patience in Enforcing New Lease Accounting Standard

Parents have an instinctive sense of which household rules to enforce ruthlessly (“don’t lie” comes to mind), and which to be more lenient with (curfews, maybe). As it turns out, the same can be said of the Securities and Exchange Commission (SEC) and its financial reporting rules. Nearly two years after radically changing the rules […]

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