The Resource Avoiding material omissions under the federal securities laws, Leonard W. Wang, Esq., Former Assistant Director, Division of Enforcement, SEC

Avoiding material omissions under the federal securities laws, Leonard W. Wang, Esq., Former Assistant Director, Division of Enforcement, SEC

Label
Avoiding material omissions under the federal securities laws
Title
Avoiding material omissions under the federal securities laws
Statement of responsibility
Leonard W. Wang, Esq., Former Assistant Director, Division of Enforcement, SEC
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
"Bloomberg Tax Accounting Portfolio 5509-2nd, Avoiding Material Omissions Under the Federal Securities Laws, discusses one of the most challenging problems in the federal securities laws: complying with rules against lying through omission. Lying through omission consists of making statements that paint an incomplete or inaccurate picture, and not revealing other material information necessary to present the entire truth. The federal securities laws require public companies, whenever they speak, to disclose all material information that would be necessary to present the truth entirely. This duty, which the Portfolio calls the "duty to avoid material omissions," is found in both SEC antifraud and financial reporting rules. Failure to comply with this duty can, in extreme cases, result in criminal prosecution."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Wang, Leonard W
Entry convention
integrated entry
LC call number
HF5616.U5
LC item number
A345 no. 5509-2nd (INTERNET)
Nature of contents
dictionaries
Original alphabet or script of title
basic roman
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
Accounting policy & practice portfolios : audit, practice and special topics
Series volume
portfolio 5509-2nd
http://library.link/vocab/subjectName
  • Misleading financial statements
  • Corporations
Label
Avoiding material omissions under the federal securities laws, Leonard W. Wang, Esq., Former Assistant Director, Division of Enforcement, SEC
Instantiates
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Nature of duty -- Legal foundations of disclosure requirements -- Development of the duty to avoid material omissions -- The heart of the duty to avoid material omissions: materiality -- The duty to correct prior disclosures -- The duty to update prior disclosures -- Application of the duty to avoid material omissions in the SEC enforcement process -- Planning points: practical guidelines for evaluating materiality of undisclosed information -- Conclusion -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)429918182
Label
Avoiding material omissions under the federal securities laws, Leonard W. Wang, Esq., Former Assistant Director, Division of Enforcement, SEC
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Nature of duty -- Legal foundations of disclosure requirements -- Development of the duty to avoid material omissions -- The heart of the duty to avoid material omissions: materiality -- The duty to correct prior disclosures -- The duty to update prior disclosures -- Application of the duty to avoid material omissions in the SEC enforcement process -- Planning points: practical guidelines for evaluating materiality of undisclosed information -- Conclusion -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)429918182

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      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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