Prompted by the evaluation of Regulation S-K — mandated by Section 108 of the Jumpstart Our Business Startups (JOBS) Act — many of the Securities and Exchange Commission’s (SEC) recent proposed and adopted revisions to Regulation S-K and Regulation S-X have focused on modernizing, simplifying, and enhancing disclosure, in accordance with the Fixing America’s Surface Transportation (FAST) Act, in order to facilitate timely disclosure of material information by issuers and investors’ ability to access and analyze such information. Continue reading >