KPMG provides an update on SEC financial reporting matters. KPMG discusses recent rulemaking activities and other developments at the SEC, as well as comment letter trends.
- Overview of current SEC activities
- The Disclosure Update and Simplification rule
- Proposed changes to Rules 3-10 and 3-16 of Regulation S-X
- Other developments
- Recent comment letter trends
- KPMG’s Defining Issues: SEC adopts rule to update and simplify disclosures
- KPMG’s Defining Issues: SEC requires interim disclosure of changes in stockholders’ equity
- KPMG’s Defining Issues: SEC proposes changes to disclosures of certain registered debt offerings
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