SEC updates MD&A and other financial disclosure requirements

Hogan Lovells

On November 19 the SEC issued significant amendments to the disclosure requirements governing Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A). The amendments to Item 303 of Regulation S-K and related guidance continue the SEC’s decades-long effort to elicit improved MD&A disclosure. The changes build on major interpretive guidance issued by the SEC in 1989 and 2003 and feature major themes of the SEC’s current disclosure effectiveness initiative.

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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.

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