Tag: Rule 3-05

SEC seeks comment on effectiveness of Reg S-X rules that require disclosure about entities other than the reporting company

by Cydney Posner The SEC is requesting comment on certain Reg S-X rules as part of its Disclosure Effectiveness Project.  The request relates specifically to the financial disclosure requirements in Reg S-X that require public reporting companies to provide financial information about entities other than the reporting company — acquired businesses, […]