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Date: December 19, 2019 Summary: This guidance provides the Division of Corporation Finance’s views regarding disclosure obligations that companies should consider with respect to intellectual property and technology risks that may occur when they engage in international operations. Supplementary Information:The statements in this CF Disclosure Guidance represent the views of the Division of Corpo...

Date: December 19, 2019 Summary:This guidance addresses how and what to submit when filing an application objecting to public release of information otherwise required to be filed under the Securities Act and the Securities Exchange Act. This guidance replaces and supersedes the guidance provided in Staff Legal Bulletins 1 and 1A. Supplementary Information:The statements in this CF Disclosure Guid...

EITF 1119FN 2019 11 07 November 7, 2019 EITF Meeting Minutes January 13, 2020 TO: MEMBERS OF THE FASB EMERGING ISSUES TASK FORCE Included are the final minutes of the November 7, 2019 meeting of the FASB Emerging Issues Task Force (EITF). On November 20, 2019, the Board ratified the Task Force consensus on Issue 19-A (Interactions between Topic 321, Topic 323, and Topic 815). The ...

The Role of Auditors in Company-Prepared Information: Present and Future December 2019 About the Center for Audit Quality The Center for Audit Quality (CAQ) is an autonomous public policy organization dedicated to enhancing investor confidence and public trust in the global capital markets. The CAQ fosters high-quality performance by public company auditors; convenes and collaborates wit...