SEC Modernizes Reg S-K Financial and MD&A Disclosure Rules
By EsqSocial Corporation 20/01/21
The U.S. Securities and Exchange Commission recently adopted amendments to certain financial data and management’s discussion of financial information disclosure requirements in Regulation S-K. These amendments affect the selected financial data (Item 301), supplementary financial data (Item 302), and management’s discussion and analysis of financial condition and results of operations, or MD&A (Item 303), requirements......
By: Perkins Coie