Proposed Rules Convey Shift In SEC's Disclosure Approach

Law360 (September 11, 2019, 6:21 PM EDT) -- Since its adoption in 1977, Regulation S-K has remained largely stagnant in its prescription for disclosure. While the disclosure requirements were once sensible in light of the economic reality of the late 20th century, the ever-changing economy of recent decades, in part reactionary to the increased emphasis on technology, has forced policymakers to revisit the effectiveness of disclosure under the regulation.

On Aug. 8, after soliciting comments and conducting studies on the Regulation S-K disclosure requirements, the U.S. Securities and Exchange Commission proposed rule changes to modernize Items 101 (description of business), 103 (legal proceedings) and 105 (risk factors) of Regulation...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.


  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!

TRY LAW360 FREE FOR SEVEN DAYS