SEC to waive reconciliation requirement for foreign issuers?
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SEC to waive reconciliation requirement for foreign issuers?

It had become an article of faith that the US Securities and Exchange Commission would never accept non-US financial statements unless reconciled to US standards. Sara Hanks of Clifford Chance Rodgers & Wells discusses the SEC's latest release on accounting disclosure which could lead to a flood of new issuers entering the US markets.

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