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The Jump-Start Our Business Start-Ups Act › Regulation S-K

The Jump-Start Our Business Start-Ups Act is a United States federal law enacted in 2012 to increase start-up companies' access to capital by easing certain restrictions on seeking and soliciting private... more +
The Jump-Start Our Business Start-Ups Act is a United States federal law enacted in 2012 to increase start-up companies' access to capital by easing certain restrictions on seeking and soliciting private investment. less -
Ballard Spahr LLP

SEC Adopts Rule Amendments to Modernize Certain Disclosures Under Regulation S-K

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By a 3-2 vote, the U.S. Securities and Exchange Commission (SEC) has adopted amendments designed to modernize the disclosure requirements involving description of business (Item 101), legal proceedings (Item 103), and risk...more

Mayer Brown Free Writings + Perspectives

SEC Proposes Amendments to MD&A

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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

Latham & Watkins LLP

Financial Statement Requirements in US Securities Offerings: What Non-US Issuers Need to Know - 2020 Edition

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The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward. This User’s...more

Latham & Watkins LLP

Financial Statement Requirements in US Securities Offerings: What You Need to Know - 2020 Edition

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The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward. This User’s...more

Stoel Rives LLP

In Case You Missed It - Interesting Items for Corporate Counsel - November 2019

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The SEC’s “inline XBRL” rules went into effect for large accelerated filers for filings made on or after June 15, 2019. Compliance dates are June 15, 2020 for accelerated filers and June 15, 2021 for all others. The rules...more

Akin Gump Strauss Hauer & Feld LLP

SEC Proposes to Modernize Disclosures of Business, Legal Proceedings, and Risk Factors Under Regulation S-K

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In an effort to improve the readability of disclosure documents, as well as discourage repetition and disclosure of information that is not material, the Securities and Exchange Commission (SEC) proposed amendments on August...more

Alston & Bird

SEC Proposes to Modernize Disclosure Requirements Under Regulation S-K

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Following up on a 2013 report in the wake of the JOBS Act, the SEC has proposed more amendments to Regulation S-K. Our Securities Group highlights the major changes the SEC is proposing to improve disclosure requirements....more

Mayer Brown Free Writings + Perspectives

Regulation S-K Business and Risk Factor Changes?

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The Securities and Exchange Commission announced an open meeting for August 8th to consider whether to propose rule amendments to modernize the description of business, legal proceedings, and risk factor disclosures required...more

A&O Shearman

Governance & Securities Law Focus: Asia Edition - July 2018

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In this newsletter, we provide a snapshot of the principal Asian, US, European and selected international governance and securities law developments of interest to Asian corporates and financial institutions. ...more

Morrison & Foerster LLP

FAST and Furious: Proposed Amendments to Regulation S-K Requirements

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In recent months, there has been an active dialogue regarding the regulatory burdens for public companies and whether these burdens have contributed to the decline in the number of U.S. initial public offerings (“IPOs”) and...more

Cooley LLP

Blog: SEC Adopts JOBS Act Inflation Adjustments And Other Technical Changes

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The SEC has adopted a number of inflation-related adjustments under the JOBS Act, including an adjustment to the revenue cap in the definition of “emerging growth company,” as well as adjustments to the dollar amounts in Reg...more

Morrison & Foerster LLP - JOBS Act

JOBS Act Related Technical Amendments

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The Securities and Exchange Commission (the “SEC”) adopted technical amendments to conform several rules and forms to amendments made to the Securities Act of 1933 (“Securities Act”) and the Securities Exchange Act of 1934...more

Stinson LLP

SEC Seeks Public Input on Subpart 400 of Regulation S-K in Connection with its Disclosure Effectiveness Initiative

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At the end of August, the U.S. Securities and Exchange Commission (SEC) issued a release seeking public input on the disclosure requirements found in Subpart 400 of Regulation S-K (Comments Request). Subpart 400 requires...more

Morrison & Foerster LLP - JOBS Act

Updates from the Division of Corporation Finance

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During the ABA Business Law Section Annual Meeting, at the Dialogue with the Director of the Division of Corporation Finance, hosted by the Federal Regulation of Securities Committee, Keith Higgins offered a comprehensive...more

Alston & Bird

SEC Seeks Public Comment on Disclosure Requirements in Subpart 400 of Regulation S-K

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On August 25, 2016, the Securities and Exchange Commission (SEC) announced that it is seeking public comment on Subpart 400 of Regulation S-K, which requires certain disclosures about an issuer’s management,...more

McDermott Will & Emery

Capital Markets & Public Companies Quarterly: Catching up on the SEC's Active Second Quarter

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In Depth - New SEC C&DIs Regarding Non-GAAP Financial Measures - On May 17, 2016, the SEC issued several new Compliance & Disclosure Interpretations (C&DIs) and modified existing C&DIs to provide additional...more

Beveridge & Diamond PC

Comment Period Closing July 21 on Possible Expansion of Environmental Sustainability Disclosure Requirements

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Comments are due July 21, 2016 on a concept release published on April 22, 2016 by the U.S. Securities and Exchange Commission (“SEC” or the “Commission”) on potential revisions to certain business and financial disclosure...more

Parker Poe Adams & Bernstein LLP

Regulation S-K Overhaul Moves One Step Closer

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As mandated by the JOBS Act, the SEC has been reassessing its disclosure rules in an attempt to modernize and overhaul Regulation S-K. In April, the SEC took the major step of publishing a concept release seeking the public’s...more

Stoel Rives LLP

In Case You Missed It - Interesting Items for Corporate Counsel - May 2016

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The SEC, along with the Department of the Treasury, the Federal Reserve System, the Federal Deposit Insurance Corporation, the Federal Housing Finance Agency, and the National Credit Union Administration, proposed a joint...more

Carlton Fields

FAST Relief from Some Securities Law Requirements

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The Fixing America’s Surface Transportation Act (FAST Act), which became law in December 2015, contained important federal securities law changes. - Among other changes, it further reduced the burdens on emerging growth...more

Foley & Lardner LLP

Reinventing Public Company Disclosure: SEC Requests Public Comment on Regulation S-K

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On April 13, 2016, the U.S. Securities and Exchange Commission (SEC) issued a concept release discussing and requesting public comment on the business and financial disclosure required by Regulation S-K. The concept release...more

Alston & Bird

Securities Law Advisory: SEC Issues Concept Release Seeking Comment on Regulation S-K

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At an open meeting of the U.S. Securities and Exchange Commission (SEC) on April 13, 2016, the SEC voted 3-0 to issue a concept release seeking public comment on modernizing certain disclosure requirements of Regulation S-K,...more

Cooley LLP

Blog: With A 341-Page Concept Release, The SEC Seeks To Simplify And Modernize The Business And Financial Disclosure Requirements...

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The SEC has issued a new concept release, as part of its Disclosure Effectiveness Initiative, seeking comment on modernizing certain business and financial disclosure requirements in Reg S-K. The release, which weighs in at a...more

Katten Muchin Rosenman LLP

Corporate and Financial Weekly Digest - Volume XI, Issue 15

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SEC/CORPORATE - SEC Publishes Concept Release Regarding Business and Financial Disclosure - On April 13, the Securities and Exchange Commission published a concept release, recommended by the SEC’s Division of...more

Perkins Coie

Practical Guidance on FAST Act Changes to JOBS Act and SEC Disclosure Requirements

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Tucked into the 490 pages of the Highway Transportation Bill that President Obama signed into law in December 2015, known as the Fixing America’s Surface Transportation Act (FAST Act) and which largely deals with...more

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