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SEC simplifies certain disclosure requirements

  • SEC document Image

Aug 20, 2018

The SEC has issued a final rule, "Disclosure Update and Simplification."

The final rule amends certain SEC disclosure requirements "that have become redundant, duplicative, overlapping, outdated, or superseded, in light of other Commission disclosure requirements, [U.S. GAAP], or other changes in the information environment." The purpose of the amendments is to "facilitate the disclosure of information to investors and simplify compliance without significantly altering the total mix of information provided to investors."

For more information, see the press release and final rule on the SEC's Web site. In addition, stay tuned for our in-depth Heads Up newsletter on this topic.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.