Risk Factors in Your Form 10-Q

Dickerson Jr., W. Brinkley; Cerutti, Larry A.; Dantzler Jr., J. David; Macken, Patrick W.; Meyers, David I.
April 2014
Venulex Legal Summaries;2014 Q2, following p1
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.


Related Articles

  • The Guide to Social Media and the Securities Laws. Lynn, David M.; Baris, Jay G. // Venulex Legal Summaries;2013 Q3, p1 

    The article offers a guide to social media under the U.S. Securities and Exchange Commission's (SEC) Regulation Fair Disclosure (FD) and related securities laws. The SEC issued Regulation FD in response to the perceived threat posed by selective disclosure of material nonpublic information by...

  • SEC Revises Short Selling Restrictions.  // Venulex Legal Summaries;2008 Q3, following p2 

    The article presents an advisory which summarizes the status of emergency short sale restrictions and reporting requirements of the U.S. Securities and Exchange Commission (SEC) as of September 2008. The SEC issued an order on September 17 imposing new temporary restrictions on all naked short...

  • SEC Issues Emergency Rules on Short Selling, Short Position Reporting and Issuer Repurchases.  // Venulex Legal Summaries;2008 Q3, Special section p1 

    The article summarizes a series of emergency orders issued by the U.S. Securities and Exchange Commission (SEC) in response to the financial markets turmoil. The SEC has instituted a ban on short selling of stocks of certain financial firms on September 19, 2008, set to expire on October 2,...

  • SEC Approves Proposed Rule For JOBS Act Reg D Change. Serebrov, Mari // BioWorld Today;8/30/2012, Vol. 23 Issue 169, p1 

    The article reports on the approval by the U.S. Securities and Exchange Commission (SEC) of a proposed rule in the Jumpstart Our Business Startups (JOBS) Act to end the ban on general solicitation and advertising under Rule 506 of Regulation D. The proposal would amend Rules 506 and 144A to...

  • Sarbanes-Oxley Act means challenges, opportunities. Becher, Mike // Indianapolis Business Journal;5/19/2003, Vol. 24 Issue 10, p26 

    Focuses on the Sections 302 and 404 of the Sarbanes-Oxley Act of 2002 in the U.S. Certification of the quarterly disclosures with the U.S. Securities and Exchange Commission by chief executives; Annual evaluation of the internal controls and procedures used in financial reporting; Penalties for...

  • IFRS Ripples throughout the Profession. Bukics, Rose Marie L.; Masler, Alaina; Speer, Samantha; Shiry, Dmitri D. // Pennsylvania CPA Journal;Summer2009, Vol. 80 Issue 2, p1 

    The article discusses the importance of International Financial Reporting Standards (IFRS) in the field of accounting in the U.S. It is stated that U.S. Securities and Exchange Commission (SEC) has proposed a timetable that will allow listed companies to use IFRS for financial statement...

  • SEC Issues Guidance on Resource Extraction Issuer Rules.  // Venulex Legal Summaries;2013 Q2, p1 

    The article reports on frequently asked questions (FAQs) regarding the Resource Extraction Rules released by the U.S. Securities and Exchange Commission (SEC) on May 30, 2013. The FAQs provide guidance on aspects of the Commission's final rules for resource extraction issuers. The Resource...

  • SEC Issues Guidance on Use of Social Media.  // Venulex Legal Summaries;2014 Q2, Special section p1 

    The article provides an overview of the guidance issued by the U.S. Securities and Exchange Commission's (SEC) Division of Corporation Finance on the use of social media. Topics discussed include the regulation of written business communications, the growing use of social media in communicating...

  • CFA Warns Success Of Corporate Reform Law Depends On Effective, Swift Implementation By All Parties.  // Insurance Advocate;8/5/2002, Vol. 113 Issue 29, p3 

    Focuses on the roles of the key players under the corporate reform law signed by U.S. President George W. Bush. Securities and Exchange Commission; Audit Committees of Corporate Boards; Congress.


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics