The Securities and Exchange Commission has approved amendments to Regulation S-K aimed at simplifying and modernizing disclosure by public companies, consultants and money managers. The amendments are required under the Fixing America’s Surface Transportation Act of 2015. To read the full article in Pensions & Investments, click: SEC Simplifies Disclosure by Public Companies, Money Managers.
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FASB issued technical corrections and improvements to its financial instruments standard on recognition and measurement of financial assets and liabilities that was originally issued in 2016. To read the full article in the Journal of Accountancy, click: FASB Issues Technical Corrections to Financial Instruments Standard.