Theresa Hyatte

Catherine T. Dixon, Theresa Hyatte | Weil, Gotshal & Manges LLP

Part I of this article appeared in the December 2008 issue of The Metropolitan Corporate Counsel. The SEC staff hopes to elicit "clearer and more transparent disclosure" in the Management's Discussion and Analysis ("MD&A") section of periodic reports regarding the fair-value measurements...

Theresa Hyatte, Catherine T. Dixon | Weil, Gotshal & Manges LLP

Part II of this article dealing with the SEC's and FASB's clarifying of the application of FAS 157, the adoption of the new FASB staff position, FSP FAS 157-3, and sample comment letters sent by the SEC staff will appear in the January issue of The Metropolitan Corporate Counsel. By the time...

Theresa Hyatte | Weil, Gotshal & Manges LLP

The SEC recently issued a Report of Investigation Pursuant to Section 21(a) of the Securities Exchange Act of 1934 and Commission Statement on Potential Exchange Act Section 10(b) and Section 14(a) Liability ("Report of Investigation") that may impact disclosure practices followed by parties...