Through the eyes of the SEC: SEC adopts amendments to MD&A disclosure requirements | Eversheds Sutherland (US) LLP
To embed, copy and paste the code into your website or blog: On November 19, 2020, the United States Securities and Exchange Commission (the SEC) adopted amendments (the Adopted Amendments) 1 to Items 301 (selected financial data), 302 (supplementary financial data), and 303 (Management’s Discussion & Analysis of Financial Condition and Results of Operations (the MD&A)) of Regulation S-K. According to the SEC, the Adopted Amendments modernize, simplify and enhance disclosures called for b...
United States Exchange Commission See Commission Guidance Regarding Management Discussion Eversheds Sutherland United States Securities Adopted Amendment
Source: jdsupra.com