Law Blog Tag: materiality

ABA Comment Letter On Disclosures Under Regulation S-K

In December 2017, the American Bar Association (“ABA”) submitted its fourth comment letter to the SEC related to the financial and business disclosure requirements in Regulation S-K.  Like the SEC’s ongoing Disclosure Effectiveness Initiative, the ABA has a Disclosure Effectiveness Working Group as part of its Federal Regulation of Securities Committee (of which I am Read the full article…

SEC Issues Concept Release On Regulation S-K; Part 1

May 03, 2016 in Regulation S-K, SEC, Uncategorized

The Materiality Standard; NYSE Amends Rules; FASB Proposed Guidance