Vlad Bulkin

Eversheds Sutherland (US) LLP

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Through the eyes of the SEC: SEC adopts amendments to MD&A disclosure requirements

On November 19, 2020, the United States Securities and Exchange Commission (the SEC) adopted amendments (the Adopted Amendments)1 to Items 301 (selected financial data), 302 (supplementary financial data), and 303...more

12/14/2020 / Amended Regulation , Business Development Companies , Corporate Governance , Disclosure Requirements , MD&A Statements , Publicly-Traded Companies , Regulation S-K , Securities and Exchange Commission (SEC) , Securities Regulation

Commenters Generally Support SEC’s Simplified Disclosure Proposals Under Regulation S-K

On January 2, 2018, the comment period ended for proposed amendments (the Proposed Amendments) to certain provisions of Regulation S-K that the US Securities and Exchange Commission (SEC) published in October 2017. With a few...more

1/24/2018 / Corporate Governance , Disclosure Requirements , MD&A Statements , Proposed Amendments , Publicly-Traded Companies , Regulation S-K , Securities and Exchange Commission (SEC)

Reminder: SEC Requires Hyperlinks to Exhibits in Certain Filings Made On or After September 1, 2017

On March 1, 2017, the Securities and Exchange Commission (the SEC) approved rule changes that are designed to facilitate easier and more efficient access to documents that are listed as exhibits to certain SEC filings. For...more

8/14/2017 / EDGAR , Hyperlink , Publicly-Traded Companies , Regulation S-K , Reporting Requirements , Securities and Exchange Commission (SEC) , XBRL Filing Requirements

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