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On January 30, 2020, the US Securities and Exchange Commission continued its recent efforts to modernize and simplify its disclosure requirements by proposing to revise Item 303 of Regulation S-K (Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A)) and to delete several other requirements of Regulation S-K. The proposed 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.” This Legal Update discusses the proposed changes and notes practical considerations for public companies.
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