The “Disclosure Simplification” rules adopted by the Securities and Exchange Commission on August 17, 2018 (for more information, see our QuickStudy available here) will go effective on November 5, 2018. As noted in our September 27, 2018 blog post (available here), the Division of Corporation Finance issued a new compliance and disclosure interpretation addressing the effective date of the rules providing that the new rules will apply to any filing made after the effective date but, with respect to the new requirement to present changes in stockholders’ equity, issuers can hold off for one more quarter.
