3235-AL82 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 3235 Securities and Exchange Commission SEC Disclosure Update and Simplification

The Commission proposed rules to update certain disclosure requirements in Regulations S-X and S-K that may have become redundant, duplicative, overlapping, outdated or superseded in light of other Commission disclosure requirements, U.S. Generally Accepted Accounting Principles, International Financial Reporting Standards, or changes in the information environment.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage Undetermined No Independent agency Not Yet Determined 15 U.S.C. 77a et seq. 15 U.S.C. 78a et seq. 15 U.S.C. 80a-1 et seq. Pub. L. 114-94 No NPRM 08/04/2016 81 FR 51607 NPRM Comment Period Extended 09/29/2016 81 FR 66898 NPRM Comment Period End 10/03/2016 NPRM Comment Period Extended End 11/02/2016 Final Action 10/00/2018 Yes Businesses Undetermined Undetermined www.sec.gov/rules/proposed/2016/33-10110.pdf Yes No Lindsay McCord 3235 Securities and Exchange Commission SEC 202 551-3255 mccordl@sec.gov 100 F Street NE, Washington DC 20549