PwC comments on SEC's Regulation S-K Concept Release
Read PwC's response to the SEC’s Concept Release related to improvements to Regulation S-K.
Overview
PwC has responded to the SEC’s Concept Release, Business and Financial Disclosure Required by Regulation S-K. We recommend that changes to Regulation S-K should generally result in principles-based guidance with clear disclosure objectives, and provide our observations to eliminate duplicative disclosures and those for which cost of preparation may exceed their relative benefit.
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