In November 2020, the SEC adopted amendments to Regulation S-K to modernize and simplify certain disclosure requirements related to Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A)...more
The SEC has adopted amendments to modernize certain disclosure requirements set forth in Regulation S-K. Specifically, the SEC updated the items governing a company’s description of its business, legal proceedings and risk...more
8/31/2020
/ Amended Regulation ,
Annual Reports ,
Capital Markets ,
Disclosure Requirements ,
Financial Reporting ,
Financial Services Industry ,
MD&A Statements ,
Registration Statement ,
Regulation S-K ,
Risk Factors ,
Securities and Exchange Commission (SEC)
On June 23, 2020, the SEC issued new guidance for companies’ disclosure considerations regarding operations, liquidity and capital resources in light of COVID-19. The guidance, which largely reiterates similar themes as the...more
The SEC today voted to propose amendments to the definitions of "accelerated filer" and "large accelerated filer," which are used to determine, among other things, the filing deadlines for periodic reports and the requirement...more
5/10/2019
/ Accelerated Filers ,
Audits ,
Financial Reporting ,
ICFR ,
Internal Controls ,
Proposed Amendments ,
Public Comment ,
Reporting Requirements ,
Securities and Exchange Commission (SEC) ,
Smaller Reporting Companies ,
Threshold Requirements
The SEC has issued a comment release soliciting input on many questions related to quarterly reporting. The release covers a lot of possible scenarios, any or none of which may occur. The format, as with many releases of this...more
The SEC today approved amendments to the "smaller reporting company" definition to expand the number of companies that qualify for certain existing scaled disclosure accommodations. The new smaller reporting company...more