Securities and Exchange Commission July 2007 – Federal Register Recent Federal Regulation Documents

Results 51 - 100 of 153
Smaller Reporting Company Regulatory Relief and Simplification
Document Number: E7-13407
Type: Proposed Rule
Date: 2007-07-19
Agency: Securities and Exchange Commission, Agencies and Commissions
The Securities and Exchange Commission is proposing rule amendments relating to our disclosure and reporting requirements for smaller companies under the Securities Act of 1933 and the Securities Exchange Act of 1934. We propose to extend the benefits of our current optional disclosure and reporting requirements for smaller companies to a much larger group of companies. The proposals would allow companies with a public float of less than $75 million to qualify for the smaller company requirements, up from $25 million for most companies today. The proposals also would combine for most purposes the ``small business issuer'' and ``non-accelerated filer'' categories of smaller companies into a single category of ``smaller reporting companies.'' In addition, the proposals would maintain the current disclosure requirements for smaller companies contained in Regulation S-B, but integrate them into Regulation S-K. We also are soliciting suggestions for additional ways in which we could better scale our disclosure and reporting requirements to the needs of smaller reporting companies and their investors.
Sunshine Act Meeting
Document Number: E7-13811
Type: Notice
Date: 2007-07-17
Agency: Securities and Exchange Commission, Agencies and Commissions
Submission for OMB Review; Comment Request
Document Number: E7-13751
Type: Notice
Date: 2007-07-17
Agency: Securities and Exchange Commission, Agencies and Commissions
Submission for OMB Review; Comment Request
Document Number: E7-13746
Type: Notice
Date: 2007-07-17
Agency: Securities and Exchange Commission, Agencies and Commissions
Extension of Interactive Data Voluntary Reporting Program on the Edgar System To Include Mutual Fund Risk/Return Summary Information
Document Number: E7-13738
Type: Rule
Date: 2007-07-17
Agency: Securities and Exchange Commission, Agencies and Commissions
We are adopting rule amendments to extend the current interactive data voluntary reporting program to enable mutual funds voluntarily to submit supplemental tagged information contained in the risk/return summary section of their prospectuses. A mutual fund choosing to tag its risk/return summary information also would continue to file this information in HTML or ASCII format, as currently required. This extension of the voluntary program is intended to help us evaluate the usefulness to investors, third-party analysts, registrants, the Commission, and the marketplace of data tagging and, in particular, of tagging mutual fund information.
Acceptance From Foreign Private Issuers of Financial Statements Prepared in Accordance With International Financial Reporting Standards Without Reconciliation to U.S. GAAP
Document Number: E7-13163
Type: Proposed Rule
Date: 2007-07-11
Agency: Securities and Exchange Commission, Agencies and Commissions
The Commission is proposing to accept from foreign private issuers their financial statements prepared in accordance with International Financial Reporting Standards (``IFRS'') as published by the International Accounting Standards Board (``IASB'') without reconciliation to generally accepted accounting principles (``GAAP'') as used in the United States. To implement this, we propose amendments to Form 20-F and conforming changes to Regulation S-X to accept financial statements prepared in accordance with the English language version of IFRS as published by the IASB without reconciliation to U.S. GAAP when contained in the filings of foreign private issuers with the Commission. We also are proposing conforming amendments to other regulations, forms and rules under the Securities Act and the Exchange Act. Current requirements regarding the reconciliation to U.S. GAAP will not change for a foreign private issuer that uses a basis of accounting other than the English language version of IFRS as published by the IASB.
Exemption of Compensatory Employee Stock Options From Registration Under Section 12(g) of the Securities Exchange Act of 1934
Document Number: E7-13324
Type: Proposed Rule
Date: 2007-07-10
Agency: Securities and Exchange Commission, Agencies and Commissions
The Commission is proposing two exemptions from the registration requirements of the Securities Exchange Act of 1934 for compensatory employee stock options. The first exemption would be available to issuers that are not required to file periodic reports under the Exchange Act. The proposed exemption would apply only to the issuer's compensatory employee stock options and would not extend to the class of securities underlying those options. The second exemption would be available to issuers that are required to file those reports because they have registered under Exchange Act Section 12 the class of securities underlying the compensatory employee stock options.