SEC Proposes Welcome Streamlining Of M&A Disclosures

By Andrew Brady, Ryan Adams, Michael Zeidel and Meyghan McCrea (June 14, 2019, 1:39 PM EDT) -- On May 3, 2019, the U.S. Securities and Exchange Commission proposed extensive changes to the financial disclosure requirements under Regulation S-X for business acquisitions and dispositions. The proposed amendments are a welcome development, and the latest in a series of actions by the SEC seeking to simplify line-item disclosures with respect to capital formation, and reduce the time and expense associated with preparing them, while ensuring that investors are still provided with meaningful information to make their investment decisions....

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