All disclosure reform articles
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Blog
SEC acts to simplify, update disclosure requirements
The SEC has announced efforts to streamline certain disclosure requirements that have become “duplicative, overlapping, or outdated in light of other Commission disclosure requirements, and U.S. Generally Accepted Accounting Principles."
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Blog
New standard triples revenue disclosures, Deloitte finds
Public companies are roughly tripling their revenue-related disclosures to comply with the new revenue recognition standard, according to a new analysis.
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Blog
SEC’s Clayton outlines his agenda as chairman
In his first public speech as chairman, Jay Clayton outlined his priorities for the SEC. Among the topics he will focus on, cyber-security, capital formation, and assessing the compliance costs of rulemaking.
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Article
SEC gets serious about investor-friendly disclosures
Investors, especially those lacking financial literacy skills, may soon benefit from the SEC’s efforts to modernize its disclosure regime and filing requirements.
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Blog
SEC wants more hyperlinks in registration statements and periodic reports
SEC proposed rule amendments would require registrants that file registration statements and periodic reports subject to Regulation S-K’s exhibit requirements to include a hyperlink to each exhibit listed in the index of their filings. More from Joe Mont.
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Discussing the many facets of disclosure effectiveness
The SEC is seeking comment on nearly 350 questions regarding the Commission’s Regulation S-K effectiveness review. At last week’s Compliance Week conference, Karen Garnett of the Division of Corporate Finance headlined a panel discussion on the process thus far. Joe Mont has more.
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SEC plunges deeper into disclosure reform
Improving, modernizing, and perhaps even simplifying the SEC’s disclosure regime has long been the Holy Grail of securities law. And while help may be on the way with the SEC’s new Concept Release, reports Joe Mont, plenty of debate is sure to follow.
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Blog
SEC readies concept release on Regulation S-K review
The SEC will meet next week to take the next step in an ongoing review of its disclosure regime. On March 30, the Commission, in an open meeting, will consider whether to issue a concept release seeking comment on modernizing business and financial disclosure requirements in Regulation S-K. Also at ...
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Article
GE unveils new approach to investor reporting
GE might seem an unlikely company to take a lead in the push to simplify financial disclosures. A multinational conglomerate with a long list of business lines, its inherent complexity might seem to make it ill-suited for such a task. And yet, GE is aggressively taking the lead, notably with ...
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Article
Climate change continues to be a disclosure concern
While pundits and true believers on both sides of the environmental fence bicker over climate change, public companies may want to focus their attention on specific developments that could influence their disclosure regime and what they quantify as material information for investors. Questions they should be asking: whether state officials ...
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Article
Advice Rolls In as SEC Disclosure Review Rolls On
Image: Stop us if you’ve heard this before: The SEC is attempting a comprehensive overhaul of its disclosure regime. This time, however, Chairman Mary Jo White may succeed where many of her predecessors failed. The SEC has numerous ideas to reform Regulation S-X, and no shortage of public comments on ...