Към основното съдържание

#capital-raising

Capital Raising

Capital raising strategies and investor accounting

13 публикацииВижте всички етикетиОбратно към всички публикации

SEC иска малките компании отново да излязат на борсата: Какво може да ви спести IPO реформата

Предложенията на SEC от май 2026 г. биха разширили скалираното оповестяване до всички неакселерирани емитенти — над 80% от публичните компании — биха защитили новите емитенти от статут на голям акселериран емитент за 60 месеца, биха премахнали одиторското потвърждение по SOX 404(b) и биха позволили полугодишно отчитане. Ето какво биха могли да спестят реформите на малка компания и контролният списък за счетоводство за IPO готовност, който да стартирате сега.

mike

small-businessstartupcompliance

Your Convertible Note Just Converted. Is That a Gain, a Loss, or Neither?

FASB's ASU 2024-04, mandatory for fiscal years beginning after December 15, 2025, defines a three-part test for whether settling a sweetened convertible-note conversion counts as an induced conversion (expense only the sweetener) or a debt extinguishment (gain or loss against carrying value) — a classification that can swing reported expense by hundreds of thousands of dollars on the same transaction.

mike

accountingstartupfundraising

Regulation Crowdfunding: How Founders Raise Up to $5 Million From the Public Without Hiring Wall Street

Reg CF lets non-reporting U.S. companies sell securities to the public up to $5 million per rolling 12 months through an SEC-registered funding portal. This guide walks through the $124,000 investor limits, Form C disclosure, bad-actor checks, tombstone advertising, ongoing C-U and C-AR filings, and the bookkeeping for SAFEs, offering costs, and escrow that founders most often get wrong.

mike

crowdfundingfundraisingstartup

Regulation D Rule 506(b) vs Rule 506(c): How Founders Pick Between the Quiet Round and the Public Pitch in 2026

Rule 506(b) and Rule 506(c) of Regulation D both allow uncapped private placements but differ sharply on marketing and verification. 506(b) bans general solicitation and permits up to 35 sophisticated non-accredited investors on a reasonable-belief standard; 506(c) permits public solicitation but requires reasonable steps to verify every purchaser is accredited. A March 2025 SEC no-action letter lets issuers rely on $200,000+ individual or $1 million+ entity minimum checks as the primary verification step.

mike

fundraisingcapital-raisingstartup

Section 382 NOL Limitation After Ownership Change: How Venture-Backed Startups Preserve Net Operating Loss Carryforwards Through Equity Rounds

Section 382 caps a startup's pre-ownership-change net operating loss deductions at the pre-change fair market value multiplied by the long-term tax-exempt rate (about 3.56 percent in February 2026), triggered when 5 percent shareholders collectively gain more than 50 percentage points over a rolling three-year testing period.

mike

taxtax-planningstartup
Започни безплатно→Документация