Regulatory briefs

Regulatory update

SEC produces disclosure guidance – The US Securities and Exchange Commission published guidance on the management discussion and analysis portion of financial results that all traded firms must issue.The guidance, which was released in the last days of 2003 and applies to all industries, emphasises the importance of the use of clear and understandable language. The document can be found at

London opens office in Brussels – In mid-January, the Corporation of

Only users who have a paid subscription or are part of a corporate subscription are able to print or copy content.

To access these options, along with all other subscription benefits, please contact or view our subscription options here:

You are currently unable to copy this content. Please contact to find out more.

Sorry, our subscription options are not loading right now

Please try again later. Get in touch with our customer services team if this issue persists.

New to View our subscription options

If you already have an account, please sign in here.


Want to know what’s included in our free membership? Click here

This address will be used to create your account

You need to sign in to use this feature. If you don’t have a account, please register for a trial.

Sign in
You are currently on corporate access.

To use this feature you will need an individual account. If you have one already please sign in.

Sign in.

Alternatively you can request an individual account here