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business3d ago
The SEC just took a big step toward letting companies report earnings twice a year
Mrf.lu and 12 more
Highlights
- The SEC would allow semiannual Form 10-S filings in place of three quarterly Form 10-Qs to cut costs while preserving timely disclosures.
- The election to report semiannually would be made once per year on Form 10-K cover page and could not be changed mid-year.
- Form 10-S would require the same disclosures as Form 10-Q but cover a six-month period, with smaller firms allowed scaled disclosure.
Vote 32
References
The SEC just took a big step toward letting companies report earnings twice a year
US SEC proposes allowing public companies to opt out of quarterly earnings reports
Trump admin proposes letting companies report earnings only twice a year
SEC issues proposal allowing semiannual reporting for public companies
SEC advances Trump-backed proposal to end mandatory quarterly earnings reports
SEC Unveils Plan to Let Companies Move to Semiannual Reports (2)
SEC proposal would end quarterly earnings reports requirements and switch to every six months.
US SEC proposes semi-annual reporting for public companies
SEC releases proposal to usher Wall Street into optional semiannual reporting
DFIN Positioned to Help Public Companies Navigate SEC's Proposed Semiannual Reporting Framework
SEC Proposes Optional Semiannual Reporting on New Form 10-S
SEC Proposes Optional Semiannual Reporting for Public Companies: A Potential Sea Change in Periodic Disclosure | JD Supra
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