SEC Modernizes Reg S-K Financial and MD&A Disclosure Rules | Perkins Coie
Item 301 (Selected Financial Data) Last Five Years of Financial Data. Requires that the company disclose selected financial data in comparative tabular form for each of company’s last five fiscal years (along with any additional fiscal years necessary to prevent the information from being misleading). Eliminated. This item was eliminated, as prior period financial disclosures are easily accessible through prior EDGAR filings. Item 302(a) (Selected Quarterly Financial Data) Two Years of Quarterly Financial Data. Requires that the company provide disclosure of two fiscal years and subsequent ...
Source: jdsupra.com