Resumen de SEC weighs in on corporate reporting reform
The article looks at financial reporting requirements in the U.S. as of 2014, focusing on the U.S. Securities and Exchange Commission's (SEC's) review of disclosure requirements related to corporate registrations, conducted under a provision of the 2012 U.S. Jumpstart Our Business Startups (JOBS) Act. Topics include disclosure of risks and the SEC's effort to simplify financial reporting requirements.
