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On November 19, 2020, the U.S. Securities and Exchange Commission (SEC) adopted amendments intended to modernize, simplify, and enhance certain financial disclosure requirements in Regulation S-K.[1] The SEC has eliminated the requirements to provide selected financial data and supplementary financial data, and amended the Management’s Discussion and Analysis (MD&A) requirement to revise or eliminate certain disclosure obligations. These rule changes are the latest development in the SEC’s disclosure effectiveness efforts.

U.S. SEC Adopts Changes to Streamline and Modernize Financial and MD&A Disclosures

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U.S. SEC Adopts Changes to Streamline and Modernize Financial and MD&A Disclosures