{"id":7968,"date":"2025-11-25T12:43:34","date_gmt":"2025-11-25T17:43:34","guid":{"rendered":"https:\/\/seciblog.pli.edu\/?p=7968"},"modified":"2025-11-25T12:43:35","modified_gmt":"2025-11-25T17:43:35","slug":"semiannual-versus-quarterly-reporting-a-bit-of-history-and-perhaps-perspective","status":"publish","type":"post","link":"https:\/\/seciblog.pli.edu\/index.php\/semiannual-versus-quarterly-reporting-a-bit-of-history-and-perhaps-perspective\/","title":{"rendered":"Semiannual Versus Quarterly Reporting &#8211; A Bit of History and Perhaps Perspective"},"content":{"rendered":"<p style=\"font-weight: 400;\">Quarterly versus semiannual reporting is a hot topic in the world of SEC reporting. \u00a0While there has been no official regulatory action, semiannual reporting has been mentioned and discussed by SEC officials in a number of settings.<\/p>\n<p style=\"font-weight: 400;\">The discussion today, however, is not the first focused on this issue.\u00a0 In the 1950s and 1960s, U.S. public companies reported semi-annually.\u00a0 It was not until 1970 when quarterly reporting was first required. \u00a0In 2018 and 2019, as part of a process to consider returning to semiannual reporting, the SEC issued a formal <a href=\"https:\/\/www.sec.gov\/files\/rules\/other\/2018\/33-10588.pdf\">Request for Comment<\/a> and received a number of <a href=\"https:\/\/www.sec.gov\/comments\/s7-26-18\/s72618.htm\">comment letters<\/a>.\u00a0 These documents provide a bit of context and enumerate a number of considerations that will likely be relevant for this current discussion.<\/p>\n<p style=\"font-weight: 400;\">As always, your thoughts and comments are welcome!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quarterly versus semiannual reporting is a hot topic in the world of SEC reporting. \u00a0While there has been no official regulatory action, semiannual reporting has been mentioned and discussed by SEC officials in a number of settings. The discussion today, however, is not the first focused on this issue.\u00a0 In the 1950s and 1960s, U.S. &hellip; <a href=\"https:\/\/seciblog.pli.edu\/index.php\/semiannual-versus-quarterly-reporting-a-bit-of-history-and-perhaps-perspective\/\" class=\"more-link\">Continue reading <span class=\"screen-reader-text\">Semiannual Versus Quarterly Reporting &#8211; A Bit of History and Perhaps Perspective<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[96,256],"tags":[],"coauthors":[154],"class_list":["post-7968","post","type-post","status-publish","format-standard","hentry","category-sec-hot-topic","category-sec-news"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/7968","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/comments?post=7968"}],"version-history":[{"count":0,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/7968\/revisions"}],"wp:attachment":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/media?parent=7968"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/categories?post=7968"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/tags?post=7968"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/coauthors?post=7968"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}