# Disclosure Update and Simplification
> **US Securities and Exchange Commission** · Final rule. · Published 2018-10-04 · Effective 2018-11-05 · 83 FR 50148
## Document
- **Document number:** 2018-18142
- **Category:** final-rule
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 83 FR 50148
- **CFR reference:** 17 CFR 210
- **Publication date:** 2018-10-04
- **Effective date:** 2018-11-05
- **Docket:** Release No. 33-10532
## Abstract

We are adopting amendments to certain of our disclosure requirements that have become redundant, duplicative, overlapping, outdated, or superseded, in light of other Commission disclosure requirements, U.S. Generally Accepted Accounting Principles ("U.S. GAAP"), or changes in the information environment. We are also referring certain Commission disclosure requirements that overlap with, but require information incremental to, U.S. GAAP to the Financial Accounting Standards Board ("FASB") for potential incorporation into U.S. GAAP. The amendments are intended to facilitate the disclosure of information to investors and simplify compliance without significantly altering the total mix of information provided to investors. These amendments are part of an initiative by the Division of Corporation Finance to review disclosure requirements applicable to issuers to consider ways to improve the requirements for the benefit of investors and issuers. We are also adopting these amendments as part of our efforts to implement title LXXII of the Fixing America's Surface Transportation Act.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2018/10/04/2018-18142/disclosure-update-and-simplification)
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