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The SEC has released a final rule Prohibition Against Conflicts of Interest in Certain Securitizations, which adds Section 27B to the Securities Exchange Act of 1933 in response to a mandate of Section 621 of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010.

The SEC is adopting a rule to implement Section 621 of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 prohibiting an underwriter, placement agent, initial purchaser, or sponsor of an asset-backed security (including a synthetic asset-backed security), or certain affiliates or subsidiaries of any such entity, from engaging in any transaction that would involve or result in ce

The convergence of various macroeconomic and geopolitical factors has created a volatile and uncertain environment in which a business’s ability to forecast results and make decisions can be difficult. Factors that have contributed to such challenges include bank failures or downgrades; businesses’ struggles to raise capital; companies’ announcements of layoffs, broader restructuring plans, impair

This Roadmap provides Deloitte’s insights into the guidance in ASC 360-10 and ASC 205-20. ASC 360-10 specifies the accounting and reporting for long-lived assets that are being held and used by an entity and for long-lived assets that the entity intends to sell or otherwise dispose of. ASC 205-20 further provides guidance on when a component, or group of components, of an entity that is classified