US GAAP

SEC proposed changes to Regulation S-K

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SEC regulation s-k

  SEC proposed changes to Regulation S-K Summarized to the Bits SEC issued proposed changes to Regulation S-K. This proposal does not change significantly the current disclosure requirement, however, this revision of Regulation S-K includes a number of minor revisions and thus it is the most extensive revision in 30 years since its issuance. It seems that the most significant influence the proposed changes may have in actual practice is regarding the disclosure of Management’s Discussion and Analysis (MD&A), while the comparison period is shortened, it is expected that further enhancement of disclosure content is required. We posted an analysis of the proposed changes on our Japanese blog, which can be viewed here. If you would like a full English translation of the post in […]