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On November 19, the Securities and Exchange Commission (SEC) continued its brisk pace of end-of-year rulemaking by approving amendments to Items 301, 302 and 303 of Regulation S-K,...
To embed, copy and paste the code into your website or blog: In November 2020, the SEC adopted amendments to Regulation S-K to modernize and simplify certain disclosure requirements related to Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A) and other financial disclosures. These amendments reflect substantial changes to the applicable Regulation S-K items and represent a continued attempt by the SEC to update, modernize and streamline Regulation S-K and eliminate duplicative disclosures. The changes are intended to result in specifically tailored...