On August 8, the Securities and Exchange Commission published a rule proposal, Modernization of Regulation S-K, Items 101, 103 and 105. Item 101 covers general development of business and narrative description of business; Item 103 covers legal proceedings; and Item 105 cover risk factors. The objective of the proposal is to modernize the description of business, legal proceedings, and risk factor disclosures that registrants are required to make pursuant to Regulation S-K.
Public comment is due October 22, 2019.
Read the proposal.
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