SEC Final Rule Release No. 33-10890, 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 Proposed Rule Release No. 33-10750, Management’s Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information.
For titles of FASB Accounting Standards Codification (ASC) references, see Deloitte’s “Titles of Topics and Subtopics in the FASB Accounting Standards Codification.”
SEC Interpretive Release Nos. 33-8350, Commission Guidance Regarding Management’s Discussion and Analysis of Financial Condition and Results of Operations, and 33-6835, Management’s Discussion and Analysis of Financial Condition and Results of Operations; Certain Investment Company Disclosures.
See FASB Proposed Accounting Standards Update, Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative.