In Short
The Situation: The U.S. Securities and Exchange
Commission ("SEC") adopted amendments to Regulation S-K,
Regulation S-X, and related rules and forms to update and
streamline disclosure and ease unnecessary compliance burdens for
issuers.
The Result: The amendments eliminate,
integrate, or modify disclosure requirements related to segment
financial information, information by geographic area, research and
development activities, seasonality, stock price and dividend
information, and other matters.
Looking Ahead: The amendments are modest,
incremental changes but require issuers to consider the prominence
and context of disclosure.
On August 17, 2018, the SEC adopted amendments to Regulation S-K, Regulation S-X,
and certain related rules and forms which, among other things:
