On Aug. 26, 2020, the U.S. Securities and Exchange Commission (SEC) adopted amendments to Regulation S-K to “modernize” Items 101, 103 and 105 of Regulation S-K, which relate to business description, ...
On Aug. 8, 2019, the SEC proposed amendments to modernize the disclosure requirements in Items 101, 103 and 105 of Regulation S-K as part of a comprehensive evaluation of its disclosure requirements ...