US securities regulation
Regulation S-K is published and enforced by the US Securities and Exchange Commission (SEC).
It requires issuers of securities to make appropriate disclosures to investors.
SEC proposes streamlining disclosure requirements
- "The SEC is proposing amendments to Regulation S-K, designed to simplify and streamline disclosures made by public companies and reduce compliance costs, while continuing to provide all material information to investors."
- The Treasurer magazine, November 2017, p11 - Technical briefing.