SEC Updates Disclosure Requirements

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On Aug. 17, the Securities and Exchange Commission (SEC) announced updated disclosure requirements intended to reduce compliance burdens, align with certain changes in Generally Accepted Accounting Principles (GAAP), and eliminate existing redundancies in the disclosure of information to investors.

In this article, Protiviti’s Charles Soranno details what amendments were made and how the SEC is implementing the Fixing America’s Surface Transportation (FAST) Act, which, among other things, requires the SEC to eliminate provisions of Regulation S-K that are duplicative, overlapping, outdated or unnecessary.

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