In mid-March, the Securities and Exchange Commission adopted additional amendments that simplify disclosure requirements. These amendments, which become effective in the spring, are responsive to the rulemaking mandate in the Fixing America’s Surface Transportation (FAST) Act.
During this session, David S. Bakst and Anna T. Pinedo of Mayer Brown LLP will discuss:
- The SEC’s disclosure effectiveness initiative
- The changes brought about by the 2018 disclosure amendments adopted in part as a result of the FAST Act
- The latest FAST Act Amendments, including:
- Detailed overview of the changes to existing requirements
- Drafting MD&A in light of new flexibility and considerations relating to presentation of prior periods
- Risk factors and materiality concepts
- Deciding whether to omit confidential information from exhibits
- The rulemaking proposals and concept release that are still pending and what to expect
To register, or for more information, please visit the event website.