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The SEC Looks To Modernize Disclosure Requirements in Regulation S-K

Regulation S-K Concept Release: SEC Receives Strong Feedback on the Future of Regulatory Disclosure

Dimensions October 2016

The Securities and Exchange Commission wants to modernize and enhance the disclosure process. In April 2016, the SEC published an extensive concept release on this topic The release was solicited comments from financial reporting stakeholders on the task of modernizing disclosure requirements in Regulation S-K, to update the reporting requirements for SEC filings by publicly traded companies. With 340 numbered questions covering 341 pages, the S-K Concept Release presented a vast landscape for stakeholders to consider during the 90-day comment period. Dimensions reviewed each of the comment letter which highlight a number of matters that may be the subject of future SEC Rulemaking.

Articles in the October 2016 issue:

  • Regulation S-K Concept Release: Trends In Comment Letters On The Future Of SEC Disclosure
  • With New CDIs, The SEC’s Approach To Non-GAAP Measures Marches On
  • The SEC Proposes to Require Exhibit Hyperlinks in HTML Filings

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