Disclosure Requirements, Regulation S-X, Filing Requirements

Desktop Staleness Calendar for 2026 Offerings

Latham & Watkins LLP on 9/4/2025

Calendar notes when financial go stale for issuers with fiscal years ending December 31, 2025....more

SEC Announces Proposed Rule for Climate Risk and Greenhouse Gas Disclosures

Moore & Van Allen PLLC on 3/30/2022

On March 21, 2022, the U.S. Securities and Exchange Commission (“SEC”) announced a proposed rule (the “Proposed Rule”) that will require registrants to make certain climate disclosures in their registration statements and...more

FAQs on the SEC’s New Disclosure Simplification Rules

Bass, Berry & Sims PLC on 10/24/2018

We previously blogged about the recent SEC disclosure simplification rules. As the rules have now been published in the Federal Register and are set to go effective on November 5, 2018, set forth below are some FAQs on the...more

Guide to the Effect of the SEC’s Disclosure Simplifications on SEC Filings

Stinson - Corporate & Securities Law Blog on 8/20/2018

The SEC has adopted amendments to its rules simplify disclosures in filings with the SEC. The amendments eliminate certain...more

SEC Proposes Increasing Threshold to Qualify as a Smaller Reporting Company

Stinson - Corporate & Securities Law Blog on 6/28/2016

The SEC has proposed amendments that would increase the financial thresholds in the “smaller reporting company” definition. The proposal to update the definition would expand the number of companies that qualify as smaller...more

SEC Seeks Public Comment on Regulation S-X

Orrick - Finance 20/20 on 10/6/2015

On September 25, the U.S. Securities and Exchange Commission (the “SEC”) announced that it is seeking public comment on the effectiveness of financial disclosure requirements in Regulation S-X. The request for comments...more