Interim Final Rule
Simplification of Disclosure Requirements for Emerging Growth Companies and Forward Incorporation by Reference on Form S-1 for Smaller Reporting Companies
Overview
The Securities and Exchange Commission ("Commission') is adopting interim final amendments to its rules and forms to implement Sections 71003 and 84001 of the Fixing America's Surface Transportation ("FAST') Act, which require that the Commission revise Forms S-1 and F-1 to permit emerging growth companies to omit financial information for certain historical periods and revise Form S-1 to permit forward incorporation by reference for smaller reporting companies.
Resources
Details
File Number
S7-01-16
Rule Type
Interim Final
Release Number
33-10003
SEC Issue Date
Jan. 13, 2016
Effective Date
January 19, 2016
Federal Register Publish Date
Jan. 19, 2016
Document Citation
81 FR 2743
RIN
3235-AL88
Public Comments