In recent years, the U.S. Securities and Exchange Commission (SEC) has sought to streamline and modernize disclosure requirements. Late last year, this effort targeted the rules governing public companies' disclosure of management's discussion and analysis (MD&A) of financial condition and results of operations, and other specific financial information that must appear in periodic reports and registration statements filed with the agency.
The final rules—which were adopted on November 19, 2020, and became effective on February 10 of this year—include several amendments to Regulation S-K that public companies should be aware of.
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