The amendments are designed to increase focus on material information while simplifying compliance efforts.
The amendments eliminate the five-year selected financial data requirement, limit selected quarterly financial...more
1/11/2021
/ Compliance ,
Disclosure Requirements ,
EDGAR ,
Federal Register ,
Foreign Private Issuers ,
Form 10-K ,
Initial Public Offering (IPO) ,
Liquidity ,
MD&A Statements ,
New Amendments ,
PCAOB ,
Regulation S-K ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act of 1934 ,
Smaller Reporting Companies
As mandated by the 2015 FAST Act, the amendments will simplify disclosure requirements, reduce costs and burdens and improve access to information.
The amendments will provide for the redaction of confidential and...more
Failure to present GAAP financial measures “with equal or greater prominence” to non-GAAP measures results in cease-and-desist order and civil fine -
The SEC continues to focus on noncompliant use of non-GAAP financial...more
Recovery provisions would apply on a no-fault basis to executive officers of virtually all exchange-listed companies who received incentive-based compensation during the three fiscal years preceding an accounting restatement...more
7/10/2015
/ Board of Directors ,
Clawbacks ,
Corporate Issuers ,
Corporate Officers ,
Cost Recovery ,
Disclosure Requirements ,
Dodd-Frank ,
Executive Compensation ,
Financial Statements ,
Incentive Compensation ,
Look-Back Measurement Period ,
Sarbanes-Oxley ,
Securities and Exchange Commission (SEC) ,
Shareholders