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2021

Louisiana State University Law Center

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Striving For Simplicity: Updates To Regulation S-K Items 101 And 105, John D. Frey Apr 2021

Striving For Simplicity: Updates To Regulation S-K Items 101 And 105, John D. Frey

Louisiana Law Review

The article discusses the amendments implemented by the U.S. Securities and Exchange Commission (SEC) to its Regulation S-K regulating the disclosure of non-financial statements for the benefits of both registrants and investors.