The SEC recently adopted the Final Rule, Financial Disclosures about Guarantors and Issuers of Guaranteed Securities and Affiliates Whose Securities Collateralize a Registrant’s Securities, to eliminate certain prescriptive requirements currently in Regulation S-X, Rules 3-10 and 3-16 and focus on material, relevant, and decision-useful information. The changes are intended to reduce burdens on registrants and encourage issuers to offer guaranteed and collateralized securities on a registered basis.
The Final Rule is effective on Jan. 4, 2021. Early compliance is permitted. Download our story and read more.
Audit insights and technical guidance
![Loading Spinner](/etc.clientlibs/grantthornton/clientlibs/clientlib-site/resources/other/loading-spinner.png)
No Results Found. Please search again using different keywords and/or filters.