To the Point - SEC amends rules to eliminate redundant and outdated disclosures

23 Aug 2018 PDF
Subject AccountingLink
Publications To the Point


The SEC adopted a final rule that eliminates or amends disclosure requirements that have become redundant or outdated. The SEC also referred certain of its disclosure items to the FASB for potential incorporation into US GAAP. The amendments are intended to simplify compliance without substantially changing the information provided to investors. The changes are effective 30 days after the final rule is published in the Federal Register.

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