The SEC updated its Compliance and Disclosure
Interpretations (C&DIs) to remind issuers that the revised
disclosure requirements as to shareholders' equity go into
effect on
November 5, 2018.
SEC staff stated that it would not object to changes in
shareholders' equity made by the filer if the changes are
included in
Form 10-Q for the first quarter that begins after the effective
date of the amendments (see Question 105.09).
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
