... value [ 4 ]. US Securities and Exchange Commission (SEC) Securities regulation Regulation S-X Disclosure Business acquisitions and dispositions As discussed below, the prior rules provided for different significance testing and filing requirements for acquired real estate operations...

... and Exchange Commission (SEC) Form N-CEN Form N-PORT Investment companies Regulation S-X Modernized reporting On October 13, 2016, the U.S. Securities and Exchange Commission (SEC or Commission) adopted, by a 2-to-1 vote, new rules and forms, as well as amendments to certain rules and forms (Final...

...; describes amendments to Regulation S-X which would both enhance and standardize derivatives disclosures in fund financial statements; and details the reporting requirements for a new annual ‘census-style’ reporting form, Form N-CEN, which would replace an obsolete existing SEC form, Form N-SAR. Findings...