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Pioneer Power : Non Reliance on Previously Issued Financial Report Form 8 K

Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.

On May 31, 2024, the Audit Committee of the Board of. ....

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BioRestorative Therapies : Non-Reliance on Previously Issued Financial Report - Form 8-K

BioRestorative Therapies : Non-Reliance on Previously Issued Financial Report - Form 8-K
marketscreener.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from marketscreener.com Daily Mail and Mail on Sunday newspapers.

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Form 10-K Evofem Biosciences, Inc. For: Dec 31

Form 10-K Evofem Biosciences, Inc. For: Dec 31
streetinsider.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from streetinsider.com Daily Mail and Mail on Sunday newspapers.

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SEC Modernizes Reg S-K Financial and MD&A Disclosure Rules | Perkins Coie

Item 301 (Selected Financial Data)
Last Five Years of Financial Data. Requires that the company disclose selected financial data in comparative tabular form for each of company’s last five fiscal years (along with any additional fiscal years necessary to prevent the information from being misleading).
Eliminated. This item was eliminated, as prior period financial disclosures are easily accessible through prior EDGAR filings.
Item 302(a) (Selected Quarterly Financial Data)
Two Years of Quarterly Financial Data. Requires that the company provide disclosure of two fiscal years and subsequent interim periods of selected quarterly financial data of specified operating results, along with disclosure of variances in those results from amounts previously reported in a Form 10-Q. ....

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Through the eyes of the SEC: SEC adopts amendments to MD&A disclosure requirements | Eversheds Sutherland (US) LLP

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On November 19, 2020, the United States Securities and Exchange Commission (the SEC) adopted amendments (the Adopted Amendments)
1 to Items 301 (selected financial data), 302 (supplementary financial data), and 303 (Management’s Discussion & Analysis of Financial Condition and Results of Operations (the MD&A)) of Regulation S-K.
According to the SEC, the Adopted Amendments modernize, simplify and enhance disclosures called for by Regulation S‑K. The Adopted Amendments could reduce registrants’ (including business development companies (BDCs)) disclosure burden and associated compliance costs by eliminating duplicative disclosure requirements and by modernizing and simplifying Item 303 disclosure requirements while still providing material information to investors. To the extent the Adopted Amendments result in more tailored and informative disclosure, the Adopted Amendments could reduce the informat ....

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