Posts tagged Regulation S-K.
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SEC Proposes Modernized Business, Legal Proceedings and Risk Factor Disclosures Under Regulation S-K
On August 8, 2019, the SEC proposed rules that would revise disclosures for Regulation S-K Item 101 (description of business), Item 103 (legal proceedings) and Item 105 (risk factors), in an effort to make disclosures more useful for investors and make compliance easier for registrants.
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