Welcome to the start of the fall reporting season as we gear up for the third-quarter and begin preparations for year-end.  We have summarized all of our posts going into the details of the SEC’s March 2019 Disclosure Modernization Final Rule in a single document that you can find here.  

We hope it helps as you think about ways to implement these changes in your next Form 10-K.

Also, we will be exploring the implications of the principles-based concepts in the August 2019 Proposed Rule to modernize business, legal proceedings and risk factor disclosures in  upcoming weeks to help get a head start on those possible changes.

As always, your thoughts and comments are welcome!