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ARTICLE · 16 FEBRUARY 2018

SEC Proposes Modernization And Simplification Of Disclosure

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On 11 October 2017, the U.S. Securities and Exchange Commission (SEC) proposed certain amendments to Regulation S-K to simplify and streamline disclosures made by public ...

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US DEVELOPMENTS

SEC and NYSE/Nasdaq Developments

SEC Proposes Modernization and Simplification of Disclosure Rules

On 11 October 2017, the U.S. Securities and Exchange Commission (SEC) proposed certain amendments to Regulation S-K to simplify and streamline disclosures made by public companies and reduce compliance costs, while continuing to provide all material information to investors. The proposed amendments also seek to reduce duplicative and immaterial disclosure, leverage technology and improve the readability and navigability of disclosure documents. The amendments are part of the SEC's ongoing disclosure effectiveness review and implement a mandate under the Fixing America's Surface Transportation Act.

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