Final Rule
Management's Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information
Overview
We are adopting amendments to modernize, simplify, and enhance certain financial disclosure requirements in Regulation S-K. Specifically, we are eliminating the requirement for Selected Financial Data, streamlining the requirement to disclose Supplementary Financial Information, and amending Management's Discussion & Analysis of Financial Condition and Results of Operations ("MD&A'). These amendments are intended to eliminate duplicative disclosures and modernize and enhance MD&A disclosures for the benefit of investors, while simplifying compliance efforts for registrants.
Prior Actions
Proposed Rule (33-10750)
Release Number
33-10750
34-88093
IC-33795
SEC Issue Date
Jan. 30, 2020
Federal Register Publish Date
Feb. 28, 2020
Document Citation
85 FR 12068
RIN
3235-AM48
Resources
Details
File Number
S7-01-20
Rule Type
Final
Release Number
33-10890
34-90459
IC-34100
SEC Issue Date
Nov. 19, 2020
Effective Date
February 10, 2021
Compliance Date
See Section II.F for further information on transitioning to the final rules.
Federal Register Publish Date
Jan. 11, 2021
Document Citation
86 FR 2080
RIN
3235-AM48