Preparing an S-1 IPO requires meticulous attention to detail and a deep understanding of regulatory requirements. Companies must provide comprehensive financial statements, detailed business descriptions, and extensive risk disclosures. It’s the company's formal introduction to the public and the level of detail can be overwhelming, especially for first-time filers. Learn who needs to file an S-1 IPO registration statement and why.

A white paper on the European Single Electronic Format.

Beginning January 2020, the European Union regulated issuers will be required to prepare their annual reports in compliance with the European Single Electronic Format (ESEF). The European Securities and Markets Authority (ESMA) has determined that iXBRL is the most suitable technology to support ESEF reporting as it enables both machine and human readability in one document. This mandate will standardize the presentation of financial data in annual reports across the EU.

You may know that companies need to file quarterly financial statements with the Securities and Exchange Commission (SEC), but there's more to the process than just crunching numbers. Companies must also compare the current quarterly statement with previous versions to unpack the larger financial picture for investors and regulators. Filing a 10-Q report helps companies foster greater transparency, ensure ongoing compliance and provide stakeholders with real-time financial snapshots.

What is a 10-K form? Every publicly traded company is required to file financial reports with the Securities and Exchange Commission, or the SEC. The SEC Form 10-K offers a comprehensive snapshot of the company's financial health throughout the year, almost like an annual report for the business numbers. Dive deep into SEC 10-K filing, including what kind of information is reported, who needs to file, and how to file quickly and securely.

All publicly traded companies need to file certain documents with the SEC, or Securities and Exchange Commission. One of these required forms for domestic issuers is the 8-K. Discover the 8-K filing requirements here, including who needs to file, when to file, what filing with the SEC actually means and how to get help.

XBRL is an offshoot of XML, which is a markup language.

Whether you're a startup in search of capital to expand, a biotech in need of cash to advance their drugs through clinical development, or a portfolio company with investors looking to exit, you have choices. To determine what's best for your business and figure out how to choose an exit strategy, read on.

Business Exit Strategy Types

There are three common exit strategies available for private companies: an initial public offering or IPO, a direct listing, and a reverse merger with SPAC, commonly known as de-SPAC.

We understand how challenging it can be to keep track of filing deadlines and prepare your teams to submit your 10-Qs, 10-Ks, and proxies on time for the Securities and Exchange Commission (SEC). Whether you need the EDGAR filing dates for a standard or non-calendar fiscal year end, or you want to plan around the peak periods and market holidays, we wanted to make the process a bit easier for you.

Watch NACD Atlanta Fireside Chat with SEC Chairman Jay Clayton.

When Covid-19 caused a dramatic decline in demand for airline seats, the value of corporate boards with a diversity of experience became clearer than ever. Directors in the airline and other industries immediately were called on to understand everything from capital resources to how to make unprecedented predictions about when a vaccine might become available and when consumer demand might pick up again.

Are You iXBRL Ready?

Make the Easy Transition to with DFIN

Effective June 2020, accelerated filers are required to file their financials in iXBRL format. The good news is that iXBRL actually simplifies filing and DFIN can help you make a seamless transition – even if your whole team is working from home

From Two Filings to One