Published Works | Journal of Investment Compliance: Vol. 22, No. 4 | 05 November 2021

SEC’s disclosure effectiveness initiative reshapes MD&A disclosure requirements

This article examines rule amendments issued by the US Securities and Exchange Commission in November 2020, as part of the SEC’s ongoing "disclosure effectiveness initiative", that revise in significant respects the requirements for financial disclosures presented in SEC filings as Management’s Discussion and Analysis of Financial Condition and Results of Operations.

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