Corporate & Financial Weekly Digest, Featuring Articles on NASDAQ Seeks Approval of Board Diversity Rule with SEC, CFTC's Timing Requirements Extended for Certain SEF Year-End Reports, and New FCA Fees Proposed for Newly-Authorized Firms and SMCR Changes

SEC/CORPORATE -

SEC Adopts Amendments to MD&A and Other Financial Disclosures -

On November 19, the Securities and Exchange Commission announced that it adopted amendments (the Amendments) to certain financial disclosure requirements in Regulation S-K, including with respect to Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A). The Amendments are part of an effort to modernize and simplify Regulation S-K requirements and follow recent amendments to other Regulation S-K items — including those related to business, legal proceedings and risk factor disclosure previously discussed in the August 31, 2020 edition of the Corporate & Financial Weekly Digest. According to the SEC, the Amendments are designed to reduce compliance burdens while also improving the quality and accessibility of disclosure to investors, particularly by providing more insight into the information management uses to monitor and manage the business.

Please see full Newsletter below for more information.

LOADING PDF: If there are any problems, click here to download the file.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Katten Muchin Rosenman LLP | Attorney Advertising

Written by:

Katten Muchin Rosenman LLP
Contact
more
less

Katten Muchin Rosenman LLP on:

Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
Custom Email Digest
- hide
- hide

This website uses cookies to improve user experience, track anonymous site usage, store authorization tokens and permit sharing on social media networks. By continuing to browse this website you accept the use of cookies. Click here to read more about how we use cookies.