federal_register: 2015-24875
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| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2015-24875 | Request for Comment on the Effectiveness of Financial Disclosures About Entities Other Than the Registrant | Proposed Rule | The Commission is publishing this request for comment to seek public comment regarding the financial disclosure requirements in Regulation S-X for certain entities other than a registrant. These disclosure requirements require registrants to provide financial information about acquired businesses, subsidiaries not consolidated and 50 percent or less owned persons, guarantors and issuers of guaranteed securities, and affiliates whose securities collateralize registered securities. This request for comment is related to an initiative by the Division of Corporation Finance to review the disclosure requirements applicable to public companies to consider ways to improve the requirements for the benefit of investors and public companies. | 2015-10-01 | 2015 | 10 | https://www.federalregister.gov/documents/2015/10/01/2015-24875/request-for-comment-on-the-effectiveness-of-financial-disclosures-about-entities-other-than-the | https://www.govinfo.gov/content/pkg/FR-2015-10-01/pdf/2015-24875.pdf | Securities and Exchange Commission | 466 | The Commission is publishing this request for comment to seek public comment regarding the financial disclosure requirements in Regulation S-X for certain entities other than a registrant. These disclosure requirements require registrants to provide... |