disclosure

SEC Releases Guidance on Disclosure Obligations Related to Crypto Asset Markets | Balch & Bingham LLP

On December 8, 2022, the Division of Corporate Finance within the Securities and Exchange Commission (“SEC”) published guidance on disclosure obligations related to recent disruptions in the crypto asset market. A sample letter to companies regarding recent developments in the crypto asset markets aims to improve compliance with disclosure obligations under SEC regulations. Federal law …

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FASB establishes disclosure requirements for crypto holding companies ahead of potential proposal

The Financial Accounting Standards Board said companies will have to disclose details of their major cryptocurrency holdings as part of new proposed rules expected in the coming months. The disclosure plan unveiled Wednesday marks one of the final steps before a rule is proposed that — if approved — would fill a gap for companies …

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