On January 30, 2020, the Securities and Exchange Commission (SEC) proposed amendments to Regulation S-K that would eliminate Item 301 (Selected Financial Data) and Item 302 (Supplementary Financial Information), because these...more
On February 19, 2019, the Securities and Exchange Commission (SEC) proposed a rule that would permit all issuers to take advantage of the “test-the-waters” accommodation that has been available to emerging growth companies...more