Browsing: Reporting

California is implementing a sweeping new statutory framework that will require venture capital firms and certain other private investment vehicles with a California nexus to collect and report, on an anonymized basis, certain aggregated demographic information of their portfolio companies’ founding teams on an annual basis.

On December 5, 2025, the SEC staff announced an updated version of the Division of Corporation Finance’s Financial Reporting Manual (FRM) with certain sections updated as of December 4 (December 2025 FRM).

Earlier this year, media reports highlighted signs of stress in the private credit market, including concerns over lending standards, after multiple high‑profile borrowers defaulted and investor redemption activity intensified, prompting several prominent asset managers to impose investor redemption limits (often referred to as “gates”). Stress in the private credit market may directly impact investors in…

GASB Statement No. 103 (GASB 103), Financial Reporting Model Improvements, refines the financial reporting model established by GASB 34, Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments, tightening expectations around clarity, consistency, and analysis across the financial report.

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,…

Power demand in the U.S. is rising rapidly for the first time in decades, driven by the explosive growth of AI data centers, the electrification of operations and transportation, and the resurgence of domestic manufacturing.

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…