SEC: Rulemaking

The main reason for the hyperlinking requirement is a practical one – it will make it easy for someone trying to find a company’s articles ...

In light of the passage of time since the Commission last amended Guide 3, it is appropriate that we consider whether any modifications of Guide ...

Today, the Commission is requesting comment on the sufficiency of the disclosure standards within Guide 3 for publicly reporting banks and on potentially extending these ...

Today’s rule will eliminate the inefficiencies associated with such a search process. It will require companies that file registration statements and reports subject to ...

Today, the Commission is proposing a single reporting format for public company reports that is both human and machine readable. Computers can quickly parse ...

Today’s proposal would take a step toward increased transparency. Specifically, it would update the rule with the aim of providing more timely information about ...

We are proposing to require the use of the Inline XBRL format for the submission of operating company financial statement information and mutual fund risk/return ...

Third time’s the charm. Once again, the SEC is delaying its security-based swaps rules for those swaps entered into before Dodd-Frank went into effect in ...

We are adopting amendments to the expiration dates in our interim final rules that provide exemptions under the Securities Act of 1933, the Securities Exchange ...

In order to better understand the nature of these difficulties, I am seeking public input on any unexpected challenges that issuers have experienced as they ...