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SEC RIN: 3235-AL77 Publication ID: Fall 2019 
Title: Amendments to Financial Disclosures About Acquired Businesses 
Abstract:

The Division is considering recommending that the Commission adopt amendments to Regulation S-X (Rule 3-05) that affect the disclosure of financial information of acquired businesses.

 
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: 17 CFR 210    17 CFR 230    17 CFR 239    17 CFR 240    17 CFR 249    17 CFR 270    17 CFR 274   
Legal Authority: 15 U.S.C. 77g    15 U.S.C. 77j    15 U.S.C. 77s(a)    15 U.S.C. 772-3    15 U.S.C. 78c(b)    15 U.S.C. 77l    15 U.S.C. 77m    15 U.S.C. 77o(d)    15 U.S.C. 77w    15 U.S.C. 77mm   
Legal Deadline:  None
Timetable:
Action Date FR Cite
ANPRM  10/01/2015  80 FR 59083   
ANPRM Comment Period End  11/30/2015 
NPRM  05/28/2019  84 FR 24600   
NPRM Comment Period End  07/29/2019 
Final Action  09/00/2020 
Regulatory Flexibility Analysis Required: Yes  Government Levels Affected: Undetermined 
Small Entities Affected: Businesses  Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: Yes 
Agency Contact:
Todd Hardiman
Division of Corporation Finance
Securities and Exchange Commission
100 F Street NE,
Washington, DC 20549
Phone:202 551-3516
Email: hardimant@sec.gov

Patrick Gilmore
Deputy Chief Accountant, Division of Corporation Finance
Securities and Exchange Commission
100 F Street NE,
Washington, DC 20549
Phone:202 551-3406
Email: gilmorep@sec.gov