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Amended Regulation Financial Statements

Cooley LLP

Blog: SEC adopts amendments to modernize MD&A and other financial disclosure requirements (UPDATED)

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[This post revises and updates my earlier post primarily to reflect the contents of the adopting release.] - By a vote of three to two, the SEC has adopted new amendments to simplify, modernize and enhance Management’s...more

Cooley LLP

Blog: SEC adopts amendments to modernize MD&A and other financial disclosure requirements

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Yesterday, the SEC announced that it has adopted, without an open meeting, final amendments designed to simplify and modernize MD&A and other financial disclosure requirements of Reg S-K. With SEC Chair Jay Clayton and Corp...more

Foley & Lardner LLP

SEC Amends Regulation S-K to Modernize Business, Legal Proceedings and Risk Factor Disclosures

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On August 26, 2020, the U.S. Securities and Exchange Commission (“SEC”) announced it had adopted a series of amendments (the “Amendments”) to Regulation S-K to modernize the description of business (Item 101), legal...more

Jones Day

SEC Improves Financial Disclosure Requirements for Acquisitions and Dispositions

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On May 21, 2020, the Securities and Exchange Commission ("SEC") adopted amendments to its financial disclosure requirements related to acquisitions and dispositions. These amendments streamline and eliminate immaterial...more

Sullivan & Worcester

SEC Revises Rules for Financial Statements Required for Acquisitions and Dispositions of Businesses and Real Estate

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In May 2020, the Securities and Exchange Commission approved amendments to the requirements for financial statements relating to acquisitions and dispositions of businesses, including real estate operations, in Regulation S-X...more

BCLP

SEC Amends Acquired Business Financial Statement Requirements

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On May 21, 2020 the Securities and Exchange Commission adopted a number of amendments intended to reduce the complexity of financial disclosures required for business acquisitions and dispositions by U.S. public companies....more

A&O Shearman

SEC Eliminates Consolidating Financial Information for SEC-Registered Debt Securities with Subsidiary Issuers or Guarantors

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Amendments eliminate audited three-year guarantor financial statement footnote and separate financial statements of subsidiaries whose shares are pledged; replaced with unaudited combined summarized financial information for...more

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Adopts Amendments to Rules 3-10 and 3-16 of Regulation S-X in Certain Registered Debt Offerings

On March 2, 2020, the Securities and Exchange Commission (SEC) adopted amendments that reduce and simplify the financial disclosure requirements applicable to registered debt offerings for guarantors and issuers of guaranteed...more

King & Spalding

REIT Advisor – March 2020

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On March 2, 2020, the Securities and Exchange Commission (the “SEC”) released its final rule amending the financial disclosure requirements applicable to registered debt offerings that include credit enhancements, including...more

Proskauer - Blockchain and the Law

Blockstack Announces SEC Filing for $50 Million Regulation A Token Offering

On April 11, Blockstack Token LLC (“Blockstack”) filed a preliminary offering circular with the SEC for a $50 million token offering under Regulation A of the Securities Act. The offering circular is now under review with the...more

Akin Gump Strauss Hauer & Feld LLP

SEC Rules Updated to Modernize and Simplify Disclosures: Act FAST to update upcoming Form 8-Ks, 10-Qs and 10-Ks

Recently, the Securities and Exchange Commission (SEC) adopted amendments (the Amendments) to modernize and simplify disclosure requirements in Regulation S-K (and related rules and forms). Consistent with the SEC’s mandate...more

Carlton Fields

XBRL Amendments Have Limited Impact on Insurance Products

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On June 28, the SEC amended existing requirements for public operating companies and mutual funds regarding the use of eXtensible Business Reporting Language (XBRL) for financial statement information and risk/return...more

K&L Gates LLP

SEC Adopts Final Rule Implementing Amendments to Regulation S-K, Regulation S-X, and other Securities Laws to Simplify Disclosure...

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In August 2018, the Securities and Exchange Commission (the “Commission”) adopted amendments to certain disclosure requirements set forth in Regulation S-K, Regulation S-X, and other Commission rules and forms promulgated...more

Jones Day

SEC Updates and Streamlines Disclosure Requirements

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The Situation: The U.S. Securities and Exchange Commission ("SEC") adopted amendments to Regulation S-K, Regulation S-X, and related rules and forms to update and streamline disclosure and ease unnecessary compliance burdens...more

Womble Bond Dickinson

SEC Adopts Final Rules to Update and Simplify Disclosure Requirements

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The U.S. Securities and Exchange Commission (SEC) has adopted final rules to eliminate redundant, duplicative, overlapping, outdated, or superseded disclosure requirements. These rules, adopted more than two years after the...more

Mintz

SEC Amends Definition of “Smaller Reporting Companies” (SRCs) to Increase the Number of Companies that Qualify for Scaled...

Mintz on

The SEC has voted to amend the definition of the term “smaller reporting company” as used in its rules and regulations. Under the amended definition, which takes effect on September 10, 2018, SRCs are companies that...more

Cooley LLP

Blog: Is XBRL already obsolete?

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You’ve got to just love the irony: the SEC’s amendments mandating the use of Inline XBRL aren’t even effective yet, and experts at an accounting conference have declared XBRL “nearly useless as an investment tool,” and “all...more

Cooley LLP

Alert: SEC Adopts Mandatory Inline XBRL

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The SEC has adopted new rules mandating the use of Inline XBRL (eXtensible Business Reporting Language) for the submission of financial statement information. Part of the SEC's disclosure modernization initiative, the...more

Orrick, Herrington & Sutcliffe LLP

Amendments to Smaller Reporting Company Definition

On June 28, 2018, the Securities and Exchange Commission ("SEC") adopted amendments to the definition of "smaller reporting company" to expand the number of public companies that are eligible to provide scaled disclosure and...more

Orrick - Finance 20/20

SEC Adopts Inline XBRL for Tagged Data

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On June 28, 2018, the Securities and Exchange Commission (“SEC“) approved requirements relating to eXtensible Business Reporting Language (“XBRL“) designed “to improve the quality and accessibility of XBRL data.” ...more

Baker Donelson

SEC Amends Definition of "Smaller Reporting Company"

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The Securities and Exchange Commission (SEC) has adopted amendments to its rules and forms to amend the definition of "smaller reporting company." Companies that qualify as smaller reporting companies can take advantage of...more

Akerman LLP

SEC Adopts Final Rules Amending Smaller Reporting Company Definition

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On June 28, 2018, the U.S. Securities & Exchange Commission (the Commission) adopted final rules to amend the definition of smaller reporting company. The revised definition will expand the number of registrants that will...more

Cooley LLP

Blog: Right after celebrating its second birthday, proposal to change the definition of “smaller reporting company” is adopted...

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[This post has been updated to reflect the adopting release, as well as posted statements from the Commissioners.] The pressure has been coming from all directions—the Congress, the Treasury—indeed, there’s been nary an...more

Sullivan & Worcester

SEC expands "smaller reporting company" definition

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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

Sullivan & Worcester

SEC Requires "Inline XBRL"

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Today the SEC adopted amendments to eXtensible Business Reporting Language (XBRL) requirements for operating companies and funds. The amendments are intended to improve the quality and accessibility of XBRL data by replacing...more

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