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Amended Regulation Securities and Exchange Commission (SEC) Financial Reporting

Sullivan & Worcester

SEC Amends MD&A and Financial Disclosure Rules

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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

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

Sullivan & Worcester

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

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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

Proskauer Rose LLP

The SEC's New Disclosure Regime for Real Estate Acquisitions - A User's Guide for REITs

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The Securities and Exchange Commission (the "SEC") recently adopted amendments to Regulation S-X and related rules and forms that will streamline and reduce the financial statements required to be filed in connection with...more

Proskauer Rose LLP

SEC Issues Final Rules on Registered Investment Company and Business Development Company Acquisition and Financial Statement...

Proskauer Rose LLP on

The Securities and Exchange Commission (the “SEC”) recently adopted final rules (the “Final Rules”) amending Regulation S-X and related rules and forms in a manner that directly impacts registered investment companies and...more

Vedder Price

SEC Amends Financial Reporting Rules for Investment Company Business Combination Transactions

Vedder Price on

On May 20, 2020, the SEC adopted amendments to the financial statement disclosure requirements under Regulation S-X related to acquisitions and dispositions involving investment companies. First, the amendments streamline...more

Kramer Levin Naftalis & Frankel LLP

SEC Simplifies Financial Disclosure Requirements for Subsidiary Guarantors

On March 2, 2020, the Securities and Exchange Commission voted to adopt amendments to the financial disclosure requirements for guarantors and issuers of guaranteed securities registered or being registered in Rule 3-10 of...more

Dorsey & Whitney LLP

SEC Clarifies Effective Date for Disclosure Simplification Rules

Dorsey & Whitney LLP on

In August, the SEC adopted amendments updating and simplifying disclosure rules. ...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

Womble Bond Dickinson

SEC Adopts Final Rules to Update and Simplify Disclosure Requirements

Womble Bond Dickinson on

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

Sheppard Mullin Richter & Hampton LLP

SEC Approves Updated Disclosure Requirements

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

BCLP

SEC Adopts Amendments to Simplify and Update Disclosure Requirements

BCLP on

On August 17, 2018, the SEC adopted amendments to eliminate or modify certain disclosure requirements that have become redundant, overlapping, outdated or superseded in light of other SEC rules, GAAP or changes in the...more

Dorsey & Whitney LLP

New SEC Rules Eliminates Duplicative, Overlapping, Outdated Disclosure Requirements

Dorsey & Whitney LLP on

The Securities and Exchange Commission (SEC) announced last Friday that it has adopted amendments to certain disclosure requirements that have become duplicative, overlapping, or outdated in light of other Commission...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

McGuireWoods LLP

SEC Takes Steps to Reduce Burden of Being Public on Smaller Companies

McGuireWoods LLP on

On June 28, the Securities and Exchange Commission (SEC) acted to reduce the burden of being public on smaller companies by voting to expand its definition of “smaller reporting company” to increase the number of public...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

Vedder Price

Investment Services Regulatory Update - August 2017

Vedder Price on

On August 7, 2017, the SEC’s Office of Compliance Inspections and Examinations (OCIE) issued a Risk Alert providing a summary of the staff’s observations from sweep exams of broker-dealers, investment advisers and funds...more

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