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Comment: Effectiveness of financial disclosures about entities other than the registrant

We broadly support the Commission’s efforts to enhance the effectiveness of public company disclosures and believe the Request for Comment is an important step in the process to clarify, enhance, and strengthen the quality of information available to public company shareholders and other stakeholders. We believe Regulation S-X (“S-X”), particularly as it relates to financial information provided about entities other than the registrant, is an ideal starting point, as reporting and disclosure in this area has not been the subject of Commission review in many years.

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