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SEC RIN: 3235-AL82 Publication ID: Fall 2018 
Title: 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certain disclosure requirements in Regulations S-X and S-K that may have become redundant, duplicative, overlapping, outdated or superseded in light of other Commission disclosure requirements, U.S. Generally Accepted Accounting Principles, International Financial Reporting Standards, or changes in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.

Agency: Securities and Exchange Commission(SEC)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
EO 13771 Designation: Independent agency 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 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   
Legal Deadline:  None
Action Date FR Cite
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 
Regulatory Flexibility Analysis Required: Yes  Government Levels Affected: Undetermined 
Small Entities Affected: Businesses  Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Information URL:  
RIN Data Printed in the FR: Yes 
Agency Contact:
Lindsay McCord
Securities and Exchange Commission
100 F Street NE,
Washington, DC 20549
Phone:202 551-3255