85 FR 12068
Management's Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information
Overview
We are adopting amendments to modernize, simplify, and enhance certain financial disclosure requirements in Regulation S-K. Specifically, we are eliminating the requirement for Selected Financial Data, streamlining the requirement to disclose Supplementary Financial Information, and amending Management's Discussion & Analysis of Financial Condition and Results of Operations ("MD&A'). These amendments are intended to eliminate duplicative disclosures and modernize and enhance MD&A disclosures for the benefit of investors, while simplifying compliance efforts for registrants.
Prior Actions
Last Reviewed or Updated: May 23, 2025
Resources
Details
February 10, 2021
See Section II.F for further information on transitioning to the final rules.
86 FR 2080
Public Comments