During the June 28th Open Meeting, the SEC voted to expand the definition of “smaller reporting companies” (SRC) to allow for more companies to qualify for certain existing scaled disclosure accommodations. The SRC category was established in 2008 in an effort to provide greater regulatory relief for smaller companies, as SRCs can provide scaled disclosures under Regulations S-K and S-X.
Continue reading "SEC Expands the Scope of Smaller Public..." »Tuesday, July 03. 2018
SEC Expands the Scope of Smaller Public Companies that Qualify for Scaled Disclosures
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