Regulatory Alerts2016-08-04 | 2016-16964Added · Updated
Disclosure Update and Simplification
The Securities and Exchange Commission proposes amendments to various disclosure requirements in Regulations S-X, S-K, M-A, and AB to eliminate provisions that are redundant, duplicative, overlapping, outdated, or superseded. These changes aim to simplify compliance efforts and improve disclosure effectiveness for investors and issuers without significantly altering the total mix of information provided. The proposals also solicit comments on whether certain incremental disclosure requirements should be retained, modified, or referred to the Financial Accounting Standards Board for potential incorporation into U.S. GAAP.
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