... provided for different significance testing and filing requirements for acquired real estate operations because of industry considerations that apply to those operations. This SEC rulemaking in support of disclosure effectiveness amends Regulation S-X [ 3 ] and related SEC rules and forms to update...

... can be contacted at: stephen.cohen@dechert.com © Dechert LLP 2016 2017 Dechert LLP 2016 Licensed re-use rights only U.S. Securities and Exchange Commission (SEC) Form N-CEN Form N-PORT Investment companies Regulation S-X Modernized reporting On October 13, 2016, the U.S...

...; 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...