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並前往https://www.wilmerhale.com/en/insights/blogs/focus-on-audit-committees-accounting-and-the-law/20201123-sec-refreshes-regulation-s-ks-financial-information-requirements

SEC Refreshes Regulation S-K's Financial Information ...

... simplify and enhance” several disclosure requirements contained in the 300 series of Regulation S-K relating to financial information.

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