Concept Rule
Business and Financial Disclosure Required by Regulation S-K
Overview
The Commission is publishing this concept release to seek public comment on modernizing certain business and financial disclosure requirements in Regulation S-K. These disclosure requirements serve as the foundation for the business and financial disclosure in registrants' periodic reports. This concept release is part of an initiative by the Division of Corporation Finance to review the disclosure requirements applicable to registrants to consider ways to improve the requirements for the benefit of investors and registrants.
Details
Public Comments Due
July 21, 2016
File Number
S7-06-16
Rule Type
Concept
Release Number
33-10064
34-77599
SEC Issue Date
April 13, 2016
Federal Register Publish Date
April 22, 2016
Document Citation
81 FR 23915
RIN
3235-AL78
Public Comments