United States:
SEC Proposes To Modernize Disclosures Of Business, Legal Proceedings And Risk Factors Under Regulation S-K
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On August 8, the SEC announced that it has voted to propose rule
amendments to modernize and simplify certain disclosures required
pursuant to Regulation S-K since the regulation was first adopted
over 30 years ago. The proposal addresses Items 101(a) (description
of the general development of the business), 101(c) (the narrative
description of the business) and 105 (risk factors). The proposal
has a 60-day public comment period following the proposal's
publication in the Federal Register. Release. Proposal.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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