USA
Some SEC registration forms (such as Form S-3) filed under the Securities Act and Exchange Act enable the incorporation of certain required disclosure documents and information by reference to other previously filed documents and information. The ability to incorporate by reference decreases the amount of information included in the particular form and simplifies the registration or filing process.
Related links
Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010.