On January 7, 2026, the Securities and Exchange Commission (the “SEC”) proposed updates to the definition of “small entity” ...
Business bookkeeping gets very complex, with divisions and subsidiaries requiring their own set of accounts. When the business accounting records are established, every account is titled and assigned ...
Unlock the full InfoQ experience by logging in! Stay updated with your favorite authors and topics, engage with content, and download exclusive resources. Vivek Yadav, an engineering manager from ...
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US SEC proposes changes to small entity definitions
The US Securities and Exchange Commission (SEC) has proposed changes to the rules used to determine which registered ...
On January 7, 2026, the Securities and Exchange Commission (“SEC”) proposed amendments to the rules that define which ...
Bipartisan legislation has been reintroduced in the Senate that would require the Securities and Exchange Commission to modernize its definition of “small entity” for investment advisors—92% of whom ...
SEC proposal would increase the number of investment advisors classified as small entities under new rules. The threshold ...
As many of you know there is a heated ongoing debate as to whether the current definition of “accredited investor” should be revised and, if so, how it should be revised. The overwhelming majority of ...
FASB would not consider not-for-profits (NFPs) and employee benefit plans public business entities for purposes of future standard setting, according to a new proposal the board exposed for public ...
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