SEC requires interim disclosure of changes in stockholders’ equity
Hot Topic | February 2019
The SEC’s Disclosure Update and Simplification rule requires changes in stockholders’ equity in interim financial statements.
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KPMG clarifies certain aspects of the SEC’s new rule to update and simplify disclosure requirements. We discuss the new interim requirement to disclose the changes in stockholders’ equity and the SEC’s recently released guidance on the effective date of the amendments.
Applicability
SEC Release No. 33-10532; 34-83875; IC 33203; File No. S7-15-16
- Public companies
- Other entities regulated by the SEC, including Regulation A issuers, registered investment companies, registered investment advisers, broker-dealers, and nationally recognized statistical rating organizations
Relevant dates
Effective on November 5, 2018
Key Impacts:
- Understanding the new interim disclosure requirement of changes in stockholders’ equity, including illustrative examples
- Guidance clarifying when companies are to comply with the new interim disclosure requirement
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Interim disclosure requirement for changes in stockholders equity
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