July 15, 2016

SEC Proposes Streamlining Disclosure Requirements

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In a 318-page release published on July 13, 2016, the SEC is proposing a number of technical amendments to disclosure requirements for SEC filers that it believes have become outdated or are identical or similar to overlapping requirements contained in other SEC rules, US GAAP or IFRS. The release is also soliciting comment on whether some disclosure requirements that overlap with US GAAP but require incremental information should be eliminated or referred to the FASB for potential incorporation into US GAAP. This is the first rule proposal that the SEC has issued as part of its ongoing disclosure effectiveness review. Comments on the release will be due 60 days after its publication in the Federal Register, which should occur shortly. Disclosure requirements will not change until the SEC adopts final rules.

View full memo, SEC Proposes Streamlining Disclosure Requirements

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Richard Alsop

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*Partner, Studio Legale Associato Shearman & Sterling LLP

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