Regulatory Alerts2018-10-04 | 2018-18142Added
Disclosure Update and Simplification
The Securities and Exchange Commission adopted final rules to amend disclosure requirements that have become redundant, duplicative, outdated, or superseded by U.S. GAAP or changes in the information environment. The Commission referred certain overlapping requirements to the Financial Accounting Standards Board for potential incorporation into U.S. GAAP to facilitate investor information access and simplify compliance. These amendments implement Title LXXII of the Fixing America’s Surface Transportation Act and are effective November 5, 2018.
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