For those public companies soon to be receiving shareholder proposals for their upcoming annual shareholder meetings, please keep in mind that in September 2020, the SEC adopted amendments to Rule 14a-8. These amendments...more
In response to commonly asked questions, the SEC staff has released three FAQs related to amendments to the business description, legal proceedings and risk factor disclosure requirements in Regulation S-K Items 101, 103,...more
11/10/2020
/ Amended Regulation ,
Business Development ,
Disclosure Requirements ,
Form 10-K ,
Form S-3 ,
Prospectus ,
Publicly-Traded Companies ,
Registration Statement ,
Regulation S-K ,
Risk Assessment ,
Rulemaking Process ,
Securities and Exchange Commission (SEC) ,
Securities Regulation
The Securities and Exchange Commission (the “SEC”) has adopted amendments to Regulation S-K to update the description of business (Item 101), legal proceedings (Item 103), and risk factors (Item 105) that public companies are...more
The Securities and Exchange Commission finalized amendments to its regulations to modernize and simplify disclosure requirements for public companies, investment advisors and investment companies, consistent with the...more
4/12/2019
/ Amended Regulation ,
Corporate Governance ,
Disclosure Requirements ,
EDGAR ,
Fixing America’s Surface Transportation Act (FAST Act) ,
Form 10-K ,
Form 10-Q ,
Form 8-K ,
MD&A Statements ,
Publicly-Traded Companies ,
Securities Act of 1933 ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act
In August, the SEC adopted amendments updating and simplifying disclosure rules. ...more
The Securities and Exchange Commission (SEC) announced last Friday that it has adopted amendments to certain disclosure requirements that have become duplicative, overlapping, or outdated in light of other Commission...more
8/20/2018
/ Amended Regulation ,
Corporate Governance ,
Disclosure Requirements ,
FASB ,
Financial Reporting ,
GAAP ,
IFRS ,
Investment Company Act of 1940 ,
PCAOB ,
Regulation S-K ,
Regulation S-X ,
Securities and Exchange Commission (SEC)