December 09, 2020 Feature

VI. Finance, Mergers, and Acquisitions

Melissa K. Caen, Emmett N. Ellis IV, and Steven C. Friend

A. Introduction

In the second half of 2019 and early 2020, the Securities and Exchange Commission (SEC) continued to pursue disclosure reform and simplification initiatives under the Fixing America’s Surface Transportation Act (FAST Act). The financial community continued to adapt to the planned phasing out of the London Interbank Offered Rate (LIBOR). Pursuant to new standards of the Public Company Accounting Oversight Board (PCAOB), the auditors of certain companies began including “critical audit matters” in the audit report. Finally, the popularity of green bonds in the capital markets showed no signs of abating.

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