# Management's Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information
> **US Securities and Exchange Commission** · Final rule. · Published 2021-01-11 · Effective 2021-02-10 · 86 FR 2080
## Document
- **Document number:** 2020-26090
- **Category:** final-rule
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 86 FR 2080
- **CFR reference:** 17 CFR 210
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2021/01/11/2020-26090/managements-discussion-and-analysis-selected-financial-data-and-supplementary-financial-information)
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