Regulatory Alerts2020-02-28 | 2020-02313Added · Updated
Management's Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information
The Securities and Exchange Commission proposes amendments to Regulation S-K to modernize, simplify, and enhance financial disclosure requirements for registrants. The proposal eliminates Items 301 and 302 regarding selected and supplementary financial data as duplicative, while restructuring Item 303 to streamline the Management’s Discussion and Analysis section. These changes aim to reduce compliance burdens and eliminate repetitive disclosures while ensuring investors receive material, principles-based information.
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