- Chief Compliance Officer and VP of Legal Affairs, Arrow Electronics
The SEC has adopted amendments to Regulation S-K disclosure requirements and MD&A filings that are intended to improve the readability of company disclosures and to discourage repetition and immaterial information.
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The SEC is once again digging into disclosure reforms, and the debate has shifted from what to file to how frequently companies need to file.
Improving, modernizing, and perhaps even simplifying the SEC’s disclosure regime has long been the Holy Grail of securities law. And while help may be on the way with the SEC’s new Concept Release, reports Joe Mont, plenty of debate is sure to follow.
The SEC has approved interim final rules needed to implement provisions of the Fixing America’s Surface Transportation Act that revise financial reporting forms for emerging growth companies and smaller reporting companies. The FAST Act, enacted by Congress last month, includes mandates to revise Forms S-1 and F-1 and allow emerging ...
