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SEC Seeks Comment on Rule S-X

Posted on October 9, 2015 by Dave Nitchman

 

As part its the ongoing examination of the effectiveness of financial disclosure requirements (the Disclosure Effectiveness Initiative), the US Securities and Exchange Commission is seeking public comment on Regulation S-X. The Commission is specifically interested in thoughts on the requirements for the form and content of financial disclosures that companies must file with the Commission about acquired businesses, affiliated entities, and guarantors and issuers of guaranteed securities. Currently, financial disclosures related to entities other than a registrant are filed in XBRL only if they are part of the registrant’s financial statements. Read the Request for Comment.

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