The SEC published in the Federal Register a final rule designed to "modernize, simplify, and enhance" Regulation S-K financial disclosure requirements (see prior coverage). The final rule will go into effect on February 10, 2021, and compliance will be required for registrants' first fiscal year ending on or after August 9, 2021.

Primary Sources

  1. Federal Register: Management's Discussion and Analysis, Selected Financial Data and Supplementary Financial Information

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