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Management's Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information

SEC · final-rule · Published 2021-01-11 · Effective 2021-02-10 · 86 FR 2080

Document

Document number
2020-26090
Federal Register citation
86 FR 2080
CFR reference
17 CFR 210
Type
Rule
Action
Final rule.
Category
final-rule
Agency
US Securities and Exchange Commission
Publication date
2021-01-11
Effective date
2021-02-10
Docket
Release No. 33-10890

Abstract

We are adopting amendments to modernize, simplify, and enhance certain financial disclosure requirements in Regulation S-K. Specifically, we are eliminating the requirement for Selected Financial Data, streamlining the requirement to disclose Supplementary Financial Information, and amending Management's Discussion & Analysis of Financial Condition and Results of Operations ("MD&A"). These amendments are intended to eliminate duplicative disclosures and modernize and enhance MD&A disclosures for the benefit of investors, while simplifying compliance efforts for registrants.

Source

Authoritative
Federal Register document
Machine
JSON-LD · Markdown