Striving for Simplicity: Updates to Regulation S-K Items 101 and 105

Authors

John D. Frey

Keywords

United States Securities & Exchange Commission, Disclosure, Corporation reports

Abstract

The article discusses the amendments implemented by the U.S. Securities and Exchange Commission (SEC) to its Regulation S-K regulating the disclosure of non-financial statements for the benefits of both registrants and investors.

Repository Citation

John D. Frey, Striving for Simplicity: Updates to Regulation S-K Items 101 and 105, 81 La. L. Rev. (2021)
Available at: https://digitalcommons.law.lsu.edu/lalrev/vol81/iss3/12