• Financial Analysis

    SEC Trims Financial Disclosure Requirements

    Wednesday, December 2, 2020 On November 19, 2020, the Securities and Exchange Commission (SEC) adopted amendments to Regulation S-K that update and streamline its rules governing Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A) disclosure and related requirements to provide selected financial data and quarterly financial information.[1]  The rule changes are part of the SEC’s ongoing effort to modernize its disclosure requirements and are intended to simplify compliance efforts for companies.  For a discussion of other recent changes that modernize the SEC’s disclosure rules, see our previous client alert here. The amended rules eliminate certain  

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