The New York Law Journal has an interesting take on efforts by the the SEC’s Division of rporation Finance to review disclosure regulations S-K and S-X.While the Journal posits that the prospects for true reform are “minimal”the article does highlight the opportunities presented by technology.It describes the way that improvements to EDGAR uld make it more user friendly though better anisation and presentation of data.It also describes the growing mfort level by filers and analysts with XBRL.The final nclusion?Listed mpanies and regulators both share responsibility for improving the system.

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 中文新闻：如何提高美国的信息披露