Preparing for the 2022 Reporting Season | Wilson Sonsini Goodrich & Rosati
Below is a high-level summary of applicable rule changes, guidance, and disclosure considerations for the 2022 reporting season for public companies.
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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
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...
Source: jdsupra.com