Securities and Exchange Commission (SEC), Registration Statement, Financial Reporting

SEC Expands Confidential Registration Statement Filing Process

Orrick, Herrington & Sutcliffe LLP on 3/6/2025

The SEC announced that companies can now submit registration statements for confidential review before public filing in connection with most registered offerings. This expansion builds on the confidential filing process that...more

The Coming Storm: Preparing for The SEC's Final Climate-Related Disclosure Rules

Goodwin on 3/14/2024

On March 6, 2024, the U.S. Securities and Exchange Commission (SEC) adopted final rules that will require expansive new climate-related disclosures in Form 10-K and Form 20-F annual reports and most registration statements....more

SEC Amends Rules for Disclosures Regarding Business, Legal Proceedings and Risk Factors

Sullivan & Worcester on 8/31/2020

The SEC has adopted amendments to modernize certain disclosure requirements set forth in Regulation S-K. Specifically, the SEC updated the items governing a company’s description of its business, legal proceedings and risk...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

SEC Approves Updated Disclosure Requirements

Sheppard Mullin Richter & Hampton LLP on 8/22/2018

On August 17, 2018, the Securities and Exchange Commission (SEC) approved amendments to certain of its disclosure requirements that have become redundant, duplicative, overlapping, outdated, or superseded, in light of other...more

Financial Reporting for Foreign Private Issuers Before the SEC

White and Williams LLP on 3/16/2018

Under the current rules of the US Securities and Exchange Commission (SEC), foreign issuers are allowed to use International Financial Reporting Standards (IFRS) financial statements in their registration statements and...more

"Corporate Finance Alert: The Use of Non-GAAP Financial Measures — A Disclosure Guide"

Skadden, Arps, Slate, Meagher & Flom LLP on 7/8/2016

Companies commonly supplement their reported earnings under U.S. generally accepted accounting principles (GAAP) with non-GAAP financial measures that they believe more accurately reflect their results or financial position...more

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