Browsing: Reporting

The SEC’s proposal significantly amends the quarterly reporting framework under Rules 13a-13 and 15d-13 and the related Form 10-Q requirements by introducing an optional semiannual reporting frequency for domestic reporting companies. Under Rules 13a-13 and 15d-13 of the 1934 Act, public companies are currently required to file quarterly reports using Form 10‑Q, which provide detailed…

High-quality financial and sustainability reporting are powerful drivers of competitiveness, investor confidence, and, as a result, long-term economic growth. They also translate into more jobs and lower poverty: when lenders and investors can rely on strong, transparent financial statements, they can assess risk more accurately and expand access to capital. That supports investment—and, in turn,…

Kista, Sweden – July 9, 2026 – Sivers Semiconductors AB (STO:SIVE), Sivers Semiconductors AB (publ), today announced updates to its financial reporting calendar as the Company continues to strengthen its financial reporting processes and prepare for future regulatory and US PCAOB audit requirements associated with the dual-listing objective.

What is the Financial Reporting Council?The Financial Reporting Council (FRC) is the UK’s independent regulator of corporate governance, financial reporting, audit and the actuarial profession. In 2019, amid criticisms over the body’s performance, the government decided to replace the FRC with a new Audit, Reporting and Governance Authority (ARGA). But the government reversed this decision…

Change in financial reporting has maintained a steady pace. The second quarter of 2026 brought meaningful insights into employee benefit plans (EBPs), a first-of-its-kind FASB standard, and a set of SEC proposals that could reshape how public companies report and when they need an internal control audit. This article outlines what’s happening and what it…

On 27 July 2026, the Interim Sustainability Standards Committee (“Interim SSC”) of the Accounting and Corporate Regulatory Authority (“ACRA”) published the draft Singapore Sustainability Disclosure Standards (“SDS”) for public consultation. The draft SDS set out the information companies would be required to disclose on how they manage climate-related risks and opportunities. The consultation closes on…