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Disclosure Update and Simplification
Part III
Proposed Rules
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United States
Securities and Exchange Commission
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United States Government Agency or Subagency
We are proposing amendments to certain of our disclosure requirements that may have become redundant, duplicative, overlapping, outdated, or superseded, in light of other Commission disclosure requirements, U.S. Generally Accepted Accounting Principles (``U.S. GAAP''), International Financial Reporting Standards (``IFRS''), or changes in the information environment. We are also soliciting comment on certain Commission disclosure requirements that overlap with, but require information incremental to, U.S. GAAP to determine whether to retain, modify, eliminate, or refer them to the Financial Accounting Standards Board (``FASB'') for potential incorporation into U.S. GAAP. The proposed amendments are intended to facilitate the disclosure of information to investors, while simplifying compliance efforts, without significantly altering the total mix of information provided to investors. These proposals are part of an initiative by the Division of Corporation Finance to review disclosure requirements applicable to issuers to consider ways to improve the requirements for the benefit of investors and issuers. We are also issuing these proposals as part of our efforts to implement title LXXII, section 72002(2) of the Fixing America's Surface Transportation Act.
81 FR 51608
https://www.govinfo.gov/app/details/FR-2016-08-04/2016-16964
2016-16964
fr04au16-35
RIN 3235-AL82
8011-11-P
Release No. 33-10110
34-78310
IC-32175
File No. S7-15-16
https://www.govinfo.gov/app/details/FR-2016-08-04/2016-16964
https://www.govinfo.gov/content/pkg/FR-2016-08-04/html/2016-16964.htm
https://www.govinfo.gov/content/pkg/FR-2016-08-04/pdf/2016-16964.pdf
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85 p.
51608
51692
81 FR 51608
Code of Federal Regulations
Title 17 Part 210
17 CFR Part 210
Code of Federal Regulations
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17 CFR Part 229
Code of Federal Regulations
Title 17 Part 230
17 CFR Part 230
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17 CFR Part 239
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17 CFR Part 240
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17 CFR Part 249
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17 CFR Part 274
Regulation Identification Number 3235-AL82
RIN 3235-AL82
Disclosure Update and Simplification; Federal Register Vol. 81, Issue
PRORULE
2016-16964
III
SECURITIES AND EXCHANGE COMMISSION
2016-10-03
Release No. 33-10110
34-78310
IC-32175
File No. S7-15-16
8011-11-P
2016-16964
Proposed rule.
We are proposing amendments to certain of our disclosure requirements that may have become redundant, duplicative, overlapping, outdated, or superseded, in light of other Commission disclosure requirements, U.S. Generally Accepted Accounting Principles (``U.S. GAAP''), International Financial Reporting Standards (``IFRS''), or changes in the information environment. We are also soliciting comment on certain Commission disclosure requirements that overlap with, but require information incremental to, U.S. GAAP to determine whether to retain, modify, eliminate, or refer them to the Financial Accounting Standards Board (``FASB'') for potential incorporation into U.S. GAAP. The proposed amendments are intended to facilitate the disclosure of information to investors, while simplifying compliance efforts, without significantly altering the total mix of information provided to investors. These proposals are part of an initiative by the Division of Corporation Finance to review disclosure requirements applicable to issuers to consider ways to improve the requirements for the benefit of investors and issuers. We are also issuing these proposals as part of our efforts to implement title LXXII, section 72002(2) of the Fixing America's Surface Transportation Act.
Comments should be received on or before October 3, 2016.
Nili Shah, Deputy Chief Accountant, at (202) 551-3255, Division of Corporation Finance; Duc Dang, Senior Special Counsel, at (202) 551-3386, Office of the Chief Accountant; Matt Giordano, Chief Accountant, at (202) 551-6918, Division of Investment Management; Valentina Minak Deng, Special Counsel, at (202) 551-5778 and Tim White, Special Counsel, at (202) 551-5777, Division of Trading and Markets; Harriet Orol, Branch Chief, at (212) 336-0554, Office of Credit Ratings; Securities and Exchange Commission, 100 F Street NE., Washington, DC 20549.
Accountants
Accounting
Banks
Banking
Employee Benefit Plans
Holding Companies
Insurance Companies
Investment Companies
Oil and Gas Exploration
Reporting and Recordkeeping Requirements
Securities
Utilities
Brokers
Fraud
Disclosure Update and Simplification
,
publicinfo@sec.gov
rule-comments@sec.gov
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http://research.chicagobooth.edu/∼/media/7628D551E7424DC08524879103870C12.pdf
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2016-08-04
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