Defining Issues 
  |  September 2018

SEC requires interim disclosure of changes in stockholders’ equity

Filed under: SEC matters, Presentation

KPMG clarifies certain aspects of the SEC’s new rule to update and simplify disclosure requirements. We discuss the new interim requirement to disclose the changes in stockholders’ equity and the SEC’s recently released guidance on the effective date of the amendments.


SEC Release No. 33-10532; 34-83875; IC 33203; File No. S7-15-16

  • Public companies
  • Other entities regulated by the SEC, including Regulation A issuers, registered investment companies, registered investment advisers, broker-dealers, and nationally recognized statistical rating organizations

Relevant dates

Effective 30 days from publication in the Federal Register

Key impacts

  • Understanding the new interim disclosure requirement of changes in stockholders’ equity, including illustrative examples
  • Guidance clarifying when companies are to comply with the new interim disclosure requirement



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