SEC Issues Guidelines For Registrant Self-Reporting Of Material Misstatements & Omissions
Mondaq Business Briefing › United States Law Articles in English (2002)
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SEC Issues Guidelines For Registrant Self-Reporting Of Material Misstatements & Omissions
In times of economic uncertainty, publicly traded companies find themselves dealing increasingly with the question whether to report - and how to report - unpleasant operational and financial issues. Among these difficult disclosures are corrections to previous reports filed under the Securities Exchange Act of 1934 due to recent discoveries of previously unknown circumstances...
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