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Rulemaking Process › Regulation S-K › Proposed Amendments

Cooley LLP

Corp Fin Revises Two (And Withdraws One) Legal Proceeding Disclosure CDIs

Cooley LLP on

A few weeks ago, Corp Fin revised two – and withdrew one – of the Legal Proceedings CDIs under Item 103 of Regulation S-K. These CDI changes are catching up to the reorg of Item 103 that the SEC made five years ago when the...more

Herbert Smith Freehills Kramer

SEC Proposal To Modernize MD&A Disclosures and Guidance on MD&A Performance Metrics

Herbert Smith Freehills Kramer on

On Jan. 30, 2020, the SEC proposed amendments to modernize Management’s Discussion and Analysis (MD&A) financial disclosure requirements in Regulation S-K....more

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Proposes Amendments To Enhance MD&A Disclosures and Issues New MD&A Interpretative Guidance

Skadden, Arps, Slate, Meagher & Flom LLP on

The SEC issued documents on January 30, 2020, regarding management discussion and analysis (MD&A) and other disclosures. ...more

Mayer Brown Free Writings + Perspectives

SEC Proposes Amendments to MD&A

Mayer Brown Free Writings + Perspectives on

The Securities and Exchange Commission yesterday voted to propose amendments to the Regulation S-K requirements for Management’s Discussion and Analysis, or MD&A, and also issued agency guidance relating to MD&A. ...more

Hogan Lovells

SEC proposes to amend requirements for disclosure on business, legal proceedings and risk factors

Hogan Lovells on

On August 8, the SEC proposed amendments to Regulation S-K to modernize required disclosures on business, legal proceedings and risk factors in Exchange Act and Securities Act filings. The proposed amendments represent the...more

Stinson LLP

SEC Proposes to Modernize Disclosures of Business, Legal Proceedings and Risk Factors

Stinson LLP on

The SEC has issued proposed rule amendments to modernize the description of business, legal proceedings and risk factor disclosures that registrants are required to make pursuant to Regulation S-K. The SEC stated the proposed...more

Herbert Smith Freehills Kramer

SEC Proposes to Modernize Disclosures of Business, Legal Proceedings and Risk Factors Under Regulation S-K

Herbert Smith Freehills Kramer on

As reported in a press release issued by the Securities and Exchange Comission (the SEC) on Aug. 8, 2019, the SEC voted to propose amendments to modernize Regulation S-K disclosures, in particular, Item 101(a) (the...more

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