SEC Proposed Rule Release No. 33-10750, Management’s Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information.
See the SEC staff’s 2013 Report on Review of Disclosure Requirements in Regulation S-K, its 2016 Report on Modernization and Simplification of Regulation S-K, and the SEC’s 2016 Concept Release Business and Financial Disclosure Required by Regulation S-K.
SEC Interpretative Guidance No. 33-10751, Commission Guidance on Management’s Discussion and Analysis of Financial Condition and Results of Operations.
Registrants would continue to consider the guidance in ASC 270-10-50-2, which requires disclosure of the disposal of components of an entity and unusual or infrequent items occurring during the fourth quarter.
For titles of FASB Accounting Standards Codification (ASC) references, see Deloitte’s “Titles of Topics and Subtopics in the FASB Accounting Standards Codification.”
See FASB Proposed Accounting Standards Update Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative.
SEC Interpretive Release No. 33-8350, Commission Guidance Regarding Management’s Discussion and Analysis of Financial Condition and Results of Operations and SEC Interpretive Release No. 33-6835, Management’s Discussion and Analysis of Financial Condition and Results of Operations; Certain Investment Company Disclosures.
SEC Interpretive Release No. 33-9106, Commission Guidance Regarding Disclosure Related to Climate Change.