News & Analysis as of

Modernization Annual Reports

Troutman Pepper

SEC Unable to Correct Defects of Share Repurchase Disclosure Modernization Rule

Troutman Pepper on

On November 22, the Securities and Exchange Commission (SEC) issued an order postponing the Share Repurchase Disclosure Modernization Rule (the Repurchase Rule). The SEC’s announcement followed the U.S. Court of Appeals for...more

Womble Bond Dickinson

SEC Adopts Final Rules to Modernize Financial Disclosure Requirements

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On November 19, 2020, the Securities and Exchange Commission (SEC) adopted final rules to update the core financial disclosure requirements of Regulation S-K – relating to Selected Financial Data, Supplementary Financial...more

Sullivan & Worcester

MD&A and Related Amendments

Sullivan & Worcester on

The SEC has adopted amendments to Regulation S-K to revise the rules for MD&A and eliminate the requirement for selected financial data in SEC filings. According to the SEC, "The amendments are intended to enhance the focus...more

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