The Financial Accounting Standards Board has released guidance aimed at clarifying the official definition of a “business” for purposes of the accounting rules. The new accounting standards update ...

Business operational sustainability is a method of evaluating whether a business can maintain existing practices without placing future resources at risk. Sustainability can refer to any one of a ...

Forming subsidiaries is a way for companies to diversify their operations, decentralize management, expand their influence in the global marketplace, obtain certain tax benefits, and even make the ...

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Amendments are meant to reduce compliance costs for registrants that elect to provide scaled disclosure. Absent further action by the SEC, certain smaller reporting companies will need to comply with ...

Bank holding companies are corporations that own controlling interests in one or more banks and manage their operations. Advantages of a bank holding company can include reduced overall risk and ...

On June 28, 2018, the U.S. Securities & Exchange Commission (the Commission) adopted final rules to amend the definition of smaller reporting company. The revised definition will expand the number of ...