SEC Reminds Companies of Disclosure Requirements

Topics:
Regulatory issues
Tags:
Finance,
Financial Accounting,
Jones Day Reavis & Pogue,
Legal Requirement,
SEC
Source:
Jones, Day, Reavis & Pogue

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Overview: "On January 22, 2002, in part in response to renewed concerns regarding the integrity of financial and other disclosure, the Securities and Exchange Commission issued a statement about the disclosure requirements regarding Management’s Discussion and Analysis of Financial Condition and Results of Operations (“MD&A”). The Statement does not create any new legal requirements, nor does it modify any existing legal requirements. The SEC also suggested that disclosure regarding these matters is more meaningful if it is disclosed in a single location, rather than presented in a fragmented manner throughout the filing."

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Format: PDF | Size: 53KB | Date: Feb 2002 | Pages: 2

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