Deloitte
Accounting Research Tool
...
2016

SEC Concept Release Seeks Comments on Regulation S-K (April 18, 2016)

Heads Up | Volume 23, Issue 12
April 18, 2016
Image cannot be displayed

SEC Concept Release Seeks Comments on Regulation S-K

On April 13, 2016, the SEC unanimously approved the issuance of a concept release1 (the “release”) that seeks feedback from constituents on modernizing certain business and financial disclosure requirements of Regulation S-K. The main requirements of Regulation S-K, which is the central repository for nonfinancial statement disclosure requirements for public companies, were established more than 30 years ago, and the modernization and optimization of these requirements may be called for as a result of evolving business models, new technology, and changing investor interests.

Footnotes