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MD&A: How to use safe harbor to report “soft” information

✍ Scribed by Quinton F. Seamons; Robert W. Rouse


Publisher
John Wiley and Sons
Year
1997
Tongue
English
Weight
728 KB
Volume
9
Category
Article
ISSN
1044-8136

No coin nor oath required. For personal study only.

✦ Synopsis


and an adjunct professor in security law at Chicago Kent College of Law. He is a former member of the staff of the Securities and Exchange Commission. He provides corporate counseling regarding reporting, disclosure, and other requirements under federal and state securities laws. He also engages in litigation involving antifraud liability.


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MD&A: When and how to report trends
✍ Teresa E. Iannaconi; Robert W. Rouse 📂 Article 📅 1996 🏛 John Wiley and Sons 🌐 English ⚖ 718 KB

SEC sanctions for inadequate disclosure can damage a financial oficer's career. But when and how do you report trends? Can the CFO protect sensitive competitive information and satish disclosure requirements at the same time? The authors review the guidance on MD&A and give practical advice.