Doron Loewinger

Doron Loewinger

White & Case LLP

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SEC Proposes Changes to MD&A Disclosure

The recent proposal by the SEC would eliminate overlapping or unnecessary disclosures and promote a principles-based approach to MD&A.  Background - On January 30, 2020, the US Securities and Exchange Commission (the...more

2/20/2020  /  Comment Period , Disclosure Requirements , FASB , Financial Statements , MD&A Statements , Proposed Rules , Public Comment , Publicly-Traded Companies , Regulation S-K , Securities and Exchange Commission (SEC)

The SEC proposes to update Guide 3

The SEC has published proposed changes to Guide 3 which are intended to update, clarify and codify the Guide with the aim of eliminating overlaps between U.S. GAAP, IFRS or other SEC rules, simplifying compliance efforts and...more

9/23/2019  /  Banks , Debt Securities , Disclosure Requirements , GAAP , IFRS , Proposed Rules , Registration Requirement , Securities and Exchange Commission (SEC)
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