Category: Regulation S-K
SEC Adopts Amendments to Modernize and Enhance MD&A and other Financial Disclosures
On Nov. 19, 2020, the SEC adopted amendments to specific financial disclosure requirements in Regulation S-K, proposed on Jan. 30, 2020. The commission has considered suggestions from the comment letters as well as the SEC Division of Corporation Finance. Overview: Eliminating Item 301 (Selected Financial Data): Registrants are not required to provide 5 years of […]
| 12/02/2020