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Deloitte comments on SEC's proposed rule on disclosure-related updates and simplification

Published on: Oct 07, 2016

Deloitte & Touche LLP comments on the SEC's proposed rule Disclosure Update and Simplification, which was issued in July 2016.

An excerpt from the comment letter is shown below:

We support the Commission’s objective of improving its disclosure requirements to facilitate the disclosure of information to investors while simplifying compliance efforts but without significantly altering the total mix of information provided to investors. . . . [W]e support the Commission’s consideration of ways it might update the current disclosure regime to facilitate timely, material disclosure by companies as well as investor access to that information. We believe the most effective disclosures are clear, concise, and focused on matters that are both material to investors and specific to the company.

Full text of the comment letter is available below.


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