SEC regulatory compliance & reporting

The SEC proposed amendments that are designed to simplify disclosures without sacrificing information that is important to investors.

The proposal is designed to make it easier for readers to locate exhibits referenced in those filings.

The SEC invited input on certain disclosure requirements related to management, certain security holders, and corporate governance matters.

FASB’s new credit loss standard will affect U.S. banks’ reserving practices, but gives banks enough time to implement the standard, according to a Fitch Ratings analysis.

The SEC voted to propose amendments intended to eliminate redundant, overlapping, outdated, or superseded disclosure requirements.

The Securities and Exchange Commission voted to issue a concept release asking for comment on possible improvements to Regulation S-K.

Securities and Exchange Commission officials say they are focused on comparability and consistency in future financial reporting under the new revenue recognition standard as companies undergo transition.

The effective date of the revenue recognition standard is fast approaching. Here are some of the SEC chief accountant’s tips for implementing the new standard.