Effective Date Set for SEC Amendments to Simplify and Update Disclosure Requirements

In August 2018, the SEC adopted amendments to certain disclosure requirements that have become duplicative, overlapping, or outdated in light of other SEC disclosure requirements, U.S. Generally Accepted Accounting Principles (GAAP), or changes in the information environment. The amendments change disclosure requirements in a number of SEC rules, including Regulations S-X and S-K. These amendments are effective 30 days from publication in the Federal Register.  The amendments have now been published in the Federal Register and are effective November 5, 2018.

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CCH ARM Editorial

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