Will Form 5495 Liability 2017-2023

Instructions and Help about Will Form 5495 Liability

Music I'm attorney Laura Anthony founding partner of Legal & Compliance a full service corporate securities and business transactions law firm today is the continuation in a lawcast series talking about the SE C's proposed rule amendments to modernize and simplify disclosure requirements for public companies investment advisors and investment companies in the next few lawcast in this series i will go through the rule amendments proposed by the SEC on October 11 2023 following which I will go through rule amendments proposed earlier on July 13 2023 which amendments are slated for action this year first under a description of property item 102 I don't want o to requires disclosure of the location and general character of the principal plants mines and other materially important physical properties of the company and its subsidiaries the instructions to item 102 require the company to disclose information reasonable to inform investors as to the suitability adequacy productive capacity and utilization of facilities the proposed amendment will emphasize materiality and require a company to disclose physical properties only to the extent that such properties are material to the company second management discussion and analysis are MDNA item 303 item 303 a requires a company to discuss their financial condition changes in financial condition and results of operations using a year-to-year comparison the discussion is required to cover the period of the financial statements in the report ie two years for smaller reporting companies or emerging growth companies and three years four others where trend information is relevant the discussion may include five years with the disclosure of selected financial data in graph form the proposed amendment would allow the company to eliminate the earliest year in its discussion as long as the discussion is not material to an understanding of the current financial...