Regulatory Alerts2016-06-09 | 2016-13328Added · Updated
SEC Interim Final Rule: Form 10-K Summary
The Securities and Exchange Commission adopted an interim final rule amending Form 10-K to implement Section 72001 of the FAST Act. The amendment permits registrants to optionally include a summary page in their annual reports, provided each item contains a hyperlink to the corresponding detailed disclosure. This rules allows companies flexibility in determining the summary's content and length while ensuring investors can easily access full information.
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