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SEC report on disclosure requirements for public companies

  • SEC (US Securities and Exchange Commission) Image

Dec 20, 2013

The SEC has issued a staff report reviewing the disclosure requirements of Regulation S-K. The staff report will provide the framework for the SEC when it determines how to streamline the requirements and reduce the associated costs.

The report reviewed disclosure requirements relating to:

  • Registrant’s business and operations.
  • Registrant’s financial condition.
  • Management, securityholders and corporate governance.
  • Registrant’s securities.
  • Risk and risk management.
  • Specialized disclosure requirements.
  • Securities offerings.
  • Other comments.

On the basis of its review, the SEC staff noted that additional research should be conducted in order to formulate specific recommendations concerning specific disclosure requirements. Further, the staff reported that economic analysis must be considered when possible amendments to disclosure requirements are proposed. The staff concluded that a comprehensive approach should be used to achieve the goals of streamlining the requirements in Regulation S-K.

For more information, see the press release and staff report on the SEC’s Web site.

Correction list for hyphenation

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