
Publication
Texas law limits foreign ownership of real property
On June 21, 2025, Texas Governor Greg Abbott signed Senate Bill 17 (the Bill) into law, with an effective date of September 1, 2025.
Global | Publication | September 2022
On September 8, 2022 the Financial Reporting Council (FRC) published the results of a Thematic Review it has conducted into the reporting of earnings per share (EPS) in companies’ financial statements. The report highlights some of the more common errors and, using case studies and examples, it aims to explain the issues involved and show how companies can improve the reliability of their EPS by complying with the detailed requirements of IAS 33, and providing more helpful disclosures.
International Accounting Standard (IAS) 33 ‘Earnings per Share’ sets out the calculation, presentation and disclosure requirements for EPS under International Financial Reporting Standards (IFRSs). All listed companies, reporting under IFRSs or UK GAAP, are required to report EPS in accordance with IAS 33 in both their annual and interim financial statements, and to include comparatives for all periods presented. Reviews undertaken by the FRC’s Corporate Reporting Review (CRR) team show that some of the main principles of IAS 33 are not always well understood, or applied correctly, even in relatively straightforward circumstances. On several occasions, queries raised by CRR on a company’s annual report have resulted in a restatement of the company’s reported EPS in the following year.
The FRC’s findings highlight a number of areas where there is scope for companies to improve their reporting of EPS:
The FRC remind companies that:
(FRC, Thematic Review – Earnings per Share (IAS 33), 08.09.2022)
Publication
On June 21, 2025, Texas Governor Greg Abbott signed Senate Bill 17 (the Bill) into law, with an effective date of September 1, 2025.
Publication
Taking your company public is an important milestone, and whilst the landscape for IPOs is complex and dynamic, choosing the right path is essential.
Publication
Now in its third year, our Global M&A Trends and Risks report, published in partnership with Mergermarket, captures insights from senior dealmakers across the world on the key risks and opportunities shaping mergers and acquisitions (M&A) deal activity in 2025.
Subscribe and stay up to date with the latest legal news, information and events . . .
© Norton Rose Fulbright LLP 2025