Inside SEC's Proposal To Modernize Regulation S-K

Law360, New York (April 26, 2016, 10:57 AM EDT) -- On April 13, 2016, the U.S. Securities and Exchange Commission published an extensive concept release requesting public comment on whether its business and financial disclosure requirements contained in Regulation S-K — the integrated disclosure regime for registration statements for public offerings and ongoing periodic reports and other filings — continue to elicit the most important and relevant information for investors to make informed investment and voting decisions, and how public companies can most effectively and economically present this information through advancements in technology. The concept release, available here, is part of a multiyear evaluation of the SEC's disclosure requirements originally mandated...

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