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Disclosure Requirements Securities and Exchange Commission (SEC) Deregulation

Cohen & Gresser LLP

SEC Disclosure Alert: Key Performance Metrics, Financial Reporting and Sustainability

Cohen & Gresser LLP on

On January 30, 2020, the SEC issued guidance on the use of key performance metrics for public companies discussing their financial results and proposed amendments to certain financial reporting requirements. The published...more

Robinson & Cole LLP

SEC’s Proposed Amendments to Financial Disclosure Requirements in Regulation S-K and New Guidance on Metrics in MD&A

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On January 30, 2020, the Securities and Exchange Commission (SEC) announced its proposal to amend certain financial disclosure requirements in Regulation S-K for the purpose of eliminating duplicative disclosures and...more

Kramer Levin Naftalis & Frankel LLP

SEC Proposal To Modernize MD&A Disclosures and Guidance on MD&A Performance Metrics

On Jan. 30, 2020, the SEC proposed amendments to modernize Management’s Discussion and Analysis (MD&A) financial disclosure requirements in Regulation S-K....more

Mayer Brown Free Writings + Perspectives

SEC Issues MD&A Guidance

On January 30, 2020, the US Securities and Exchange Commission (SEC) provided guidance (MD&A Guidance) regarding the disclosure of key performance indicators and metrics used in the Management’s Discussion and Analysis of...more

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Proposes Amendments To Enhance MD&A Disclosures and Issues New MD&A Interpretative Guidance

The SEC issued documents on January 30, 2020, regarding management discussion and analysis (MD&A) and other disclosures. ...more

Mayer Brown Free Writings + Perspectives

SEC Proposes Amendments to MD&A

The Securities and Exchange Commission yesterday voted to propose amendments to the Regulation S-K requirements for Management’s Discussion and Analysis, or MD&A, and also issued agency guidance relating to MD&A. ...more

Mayer Brown Free Writings + Perspectives

Omitting Discussion of Third Year in MD&A Sections

As discussed in earlier blog posts, as a result of various FAST Act mandated changes to Regulation S-K, which were adopted by the Securities and Exchange Commission and became effective in May 2019, a registrant may omit a...more

Cadwalader, Wickersham & Taft LLP

SEC Proposes Amendments to Modernize Disclosure Requirements

The Securities and Exchange Commission has proposed amendments to the business description, legal proceedings and risk factor disclosures required by registered companies in annual and quarterly reports and registration...more

Robins Kaplan LLP

Financial Daily Dose 5.24.2019 | Top Story: White House plans $16 billion in farm aid amidst ongoing trade war

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The US’s ongoing trade war with China—which just isn’t going away any time soon—has prompted the White House to propose a new “$16 billion bailout for farmers hurt by Beijing’s tariffs.” At the same time, leaders from both...more

Mayer Brown Free Writings + Perspectives

Legal Update: Follow-Up on Regulation S-K Modernization and Simplification

As described in our Legal Update “SEC Adopts Rules to Modernize and Simplify Disclosure,” datedMarch 27, 2019,1 the US Securities and Exchange Commission (SEC) adopted amendments intended to modernize and simplify certain...more

Jones Day

SEC Adopts FAST Act Amendments to Modernize and Simplify Disclosure Requirements

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The Situation: The U.S. Securities and Exchange Commission ("SEC") adopted amendments to modernize and simplify disclosure requirements in Regulation S-K and certain related rules and forms. The Result: The amendments seek...more

Sullivan & Worcester

SEC Simplifies Disclosure Requirements for Public Companies

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The Securities and Exchange Commission recently adopted amendments to modernize and simplify disclosure requirements for public companies. The changes made will have a broad impact on many rules and forms, primarily by...more

Kramer Levin Naftalis & Frankel LLP

SEC Adopts Amendments to Implement Fast Act Disclosure Modernization and Simplification

On March 20, 2019, the Securities and Exchange Commission (the SEC) voted to adopt amendments to modernize and simplify disclosure requirements for public companies, investment advisers and investment companies. ...more

Mayer Brown Free Writings + Perspectives

Additional FAST Act-Mandated Disclosure Changes Adopted

The Securities and Exchange Commission adopted additional amendments that are intended to simplify disclosure requirements for public companies, investment advisers and investment companies. ...more

Troutman Pepper

Form 10-K: Guide to New SEC Rules

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On October 4, 2018, the Securities and Exchange Commission published its Disclosure Update and Simplification Release, which contained final rules amending disclosure requirements that the Commission deemed “redundant,...more

Robins Kaplan LLP

Your Daily Dose of Financial News

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As promised, the Fed on Wednesday announced “one of the most significant rollbacks of bank rules” since the White House changed hands in the form of a draft proposal that would loosen capital and liquidity requirements for...more

Mayer Brown Free Writings + Perspectives

SEC Disclosure Updates and Simplification Rules to Become Effective 11/05/18

On August 17, 2018, the SEC amended certain disclosure requirements that it considered to have become redundant, duplicative, overlapping, outdated or superseded, in light of other SEC disclosure requirements or changes in...more

Robins Kaplan LLP

Your Daily Dose Of Financial News

Robins Kaplan LLP on

Last Friday, the White House asked the SEC to “consider eliminating requirements that publicly traded companies post quarterly earnings reports.” Such disclosures, however, are required by federal securities law, so they’re...more

Harris Beach PLLC

Easing the Burden: SEC Amendments Extend Smaller Reporting Company Status to More Businesses

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The Securities and Exchange Commission (SEC) recently approved amendments to the definition of “smaller reporting company” (SRC), which will allow more businesses to take advantage of scaled disclosure requirements in their...more

Pillsbury Winthrop Shaw Pittman LLP

SEC Directed to Increase Rule 701 Disclosure Threshold to $10 million

Increased Rule 701 threshold provides greater flexibility and reduces compliance costs for non-reporting companies. Recently enacted legislation rolling back Dodd-Frank directs the SEC to increase the Rule 701 enhanced...more

A&O Shearman

Rule 701 Enhanced Disclosure Threshold to Increase

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On May 24, 2018, President Trump signed into law the Economic Growth, Regulatory Relief, and Consumer Protection Act (Reform Act). Although largely focused on regulatory exemptions for smaller financial institutions, the...more

Proskauer Rose LLP

Spending Legislation Contains Long-Awaited Reforms for BDCs

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On March 23, 2018, Congress passed and President Trump signed the Consolidated Appropriations Act of 2018, the omnibus spending bill to fund the federal government through September. The spending bill included the Small...more

Dorsey & Whitney LLP

The Era of Private Ordering for Corporate Governance

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Following the 2016 election, corporate governance circles have focused intently on what will happen in the nation’s capital with regard to a potential roll back of the current regulatory regime. The Trump Administration...more

Cooley LLP

Blog: Deregulation? What Deregulation? Two (Persistent) Campaigns For Enhanced Disclosure Requirements

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Notwithstanding the deregulatory emphasis of the current administration, two campaigns are currently being waged to convince the SEC to adopt new regulations mandating more disclosure—one related to human capital management...more

Stoel Rives LLP

In Case You Missed It - Interesting Items for Corporate Counsel - January 2017

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The SEC published a white paper about Regulation A+, What Do We Know So Far?, here. Since changes to Regulation A in June 2015, there have been 147 Regulation A offerings, seeking $2.6 billion, that have raised about $190...more

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