TITLE

Risk Factors in Your Form 10-Q

AUTHOR(S)
Dickerson Jr., W. Brinkley; Cerutti, Larry A.; Dantzler Jr., J. David; Macken, Patrick W.; Meyers, David I.
PUB. DATE
April 2014
SOURCE
Venulex Legal Summaries;2014 Q2, following p1
SOURCE TYPE
Law
DOC. TYPE
Article
ABSTRACT
The article examines whether it is a good practice to include risk factors in every Form 10-Q filing with the U.S. Securities and Exchange Commission (SEC) even though they are not required. Topics discussed include the basic structure of the integrated disclosure system of the SEC, the requirements under securities law, and the overall structure of the safe harbor for forward-looking financial statements.
ACCESSION #
99097588

 

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