Hot Topic | February 2021
Updated: The SEC adopts amendments to modernize MD&A and other financial disclosures.
SEC Release No. 33-10890 ; 34-90459; IC-34100; File No. S7-01-20
As part of the SEC’s ongoing evaluation of disclosure requirements, the adopted amendments are intended to modernize, simplify and enhance financial disclosures. They eliminate the requirement to disclose selected financial data, and amend supplementary financial information disclosures and MD&A presentation.
The amendments to supplementary financial information and MD&A, among other things:
Certain conforming amendments will also apply to Forms 20-F and 40-F.
Regulation S-K
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