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Proposed Rules Convey Shift in SEC's Disclosure Approach

September 2019 - Law360
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Since its adoption in 1977, Regulation S-K has remained largely stagnant in its prescription for disclosure. While the disclosure requirements were once sensible in light of the economic reality of the late 20th century, the ever-changing economy of recent decades, in part reactionary to the increased emphasis on technology, has forced policymakers to revisit the effectiveness of disclosure under the regulation. On Aug. 8, after soliciting comments and conducting studies on the Regulation S-K disclosure requirements, the U.S. Securities and Exchange Commission proposed rule changes to modernize Items 101 (description of business), 103 (legal proceedings) and 105 (risk factors) of Regulation S-K.

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