All disclosure reform articles

  • 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SEC has announced efforts to streamline certain disclosure requirements that have become “duplicative, overlapping, or outdated in light of other Commission disclosure requirements, and U.S. Generally Accepted Accounting Principles."

  • 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.

  • 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.

  • 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.

  • 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.

  • Article

    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.

  • Article

    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.

  • 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 ...

  • 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 ...

  • 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 ...

  • 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 ...