News & Analysis as of

Amended Regulation MD&A Statements

Eversheds Sutherland (US) LLP

Through the eyes of the SEC: SEC adopts amendments to MD&A disclosure requirements

On November 19, 2020, the United States Securities and Exchange Commission (the SEC) adopted amendments (the Adopted Amendments)1 to Items 301 (selected financial data), 302 (supplementary financial data), and 303...more

Sullivan & Worcester

SEC Amends MD&A and Financial Disclosure Rules

Sullivan & Worcester on

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

Parker Poe Adams & Bernstein LLP

SEC Continues to Modernize the Disclosure Regime

On November 19, the U.S. Securities and Exchange Commission (SEC) continued its ongoing efforts to streamline and enhance its disclosure regime by adopting amendments to Items 301, 302, and 303 of Regulation S-K. These...more

Cooley LLP

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

Cooley LLP on

[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

Cooley LLP on

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

Foley & Lardner LLP on

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

Sullivan & Worcester

SEC Amends Rules for Disclosures Regarding Business, Legal Proceedings and Risk Factors

Sullivan & Worcester on

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

Dorsey & Whitney LLP

Summary of SEC’s FAST Act Amendments and Additional Guidance on Confidential Treatment Requests

Dorsey & Whitney LLP on

The Securities and Exchange Commission finalized amendments to its regulations to modernize and simplify disclosure requirements for public companies, investment advisors and investment companies, consistent with the...more

Foley & Lardner LLP

SEC Modernizes and Simplifies Disclosure Requirements

Foley & Lardner LLP on

On March 20, 2019, the U.S. Securities and Exchange Commission (SEC) announced it had adopted a series of amendments to improve the readability and navigability of company disclosures, and to discourage the disclosure of...more

Mayer Brown Free Writings + Perspectives

SEC Adopts Rules to Modernize and Simplify Disclosure

On March 20, 2019, the US Securities and Exchange Commission (SEC) adopted amendments intended to modernize and simplify certain disclosure requirements of Regulation S-K and related rules and forms. The amendments represent...more

Winstead PC

SEC Eliminates or Reduces Certain Disclosure Requirements in SEC Filings

Winstead PC on

On August 17, 2018, the Securities and Exchange Commission (SEC) adopted amendments to eliminate or modify certain disclosure requirements that have become redundant, duplicative, overlapping, outdated or superseded in light...more

Jones Day

SEC Updates and Streamlines Disclosure Requirements

Jones Day on

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

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