Regulation S-K

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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.


See also