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 by Regulation S‑K. The Adopted Amendments could reduce registrants’ (including business developme...
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