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SEC Launches Regulation S-X Review

Joe Mont | September 28, 2015

The Securities and Exchange Commission is seeking public comment on the effectiveness of financial disclosure requirements in Regulation S-X

The request for comment, part of the Commission’s Disclosure Effectiveness Initiative, focuses on financial disclosures companies must file with the Commission about acquired businesses, affiliated entities, and guarantors and issuers of guaranteed securities. The SEC hopes to assess how Regulation S-X requirements, largely the same for many years, are used by investors and whether there are challenges faced by registrants.

Among the questions posed:

  • Are there requirements that result in disclosures that investors do not consider useful? What changes to these requirements would make them useful or should the SEC consider...
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