Abigail Smith

Abigail Smith

Hogan Lovells

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SEC updates MD&A and other financial disclosure requirements

On November 19 the SEC issued significant amendments to the disclosure requirements governing Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A). The amendments to Item 303 of...more

12/21/2020  /  Corporate Governance , Disclosure Requirements , Financial Regulatory Reform , Financial Statements , MD&A Statements , Publicly-Traded Companies , Regulation S-K , Securities and Exchange Commission (SEC) , Securities Regulation

Principles matter: SEC amends disclosure rules for business, legal proceedings, and risk factors

On August 26 the SEC adopted far-reaching amendments to Regulation S-K items that govern disclosures on business, legal proceedings, and risk factors in filings under the Securities Act of 1933 and the Securities Exchange Act...more

9/25/2020  /  Corporate Governance , Disclosure Requirements , Publicly-Traded Companies , Regulation S-K , Regulatory Agenda , Rulemaking Process , Securities Act of 1933 , Securities and Exchange Commission (SEC) , Securities Exchange Act , Securities Regulation
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