Regulatory Alerts2019-08-23 | 2019-17410Added · Updated
Modernization of Regulation S-K Items 101, 103, and 105
The Securities and Exchange Commission proposes amendments to Regulation S-K to modernize disclosure requirements for the description of business, legal proceedings, and risk factors. These changes aim to improve investor access to material information by enhancing readability and discouraging immaterial or repetitive disclosures. The proposed rules seek to simplify compliance for registrants by updating outdated requirements that have remained largely unchanged for over 30 years.
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