The Smith court ruled that the disclosures
by the Big Springs chief did not exceed the applicant's consent because he spoke only about the former officer's job performance and capabilities and only disclosed information to the USMS investigator.
Securities and Exchange Commission (SEC) Reg FD requires fair disclosure
of any material information be made to all investors at the same time.
In January 1997, the FTC staff issued an advisory opinion in which they set forth the requirements for making franchise disclosures
via computer diskette.
-- Non-public companies that have a significant ownership or liability interest not represented within management or on the board of directors and organizations with substantial outside capital or organizations that operate within the public trust should consider including disclosures
like the Management Discussion and Analysis discussion required by public companies to supplement their financial statements.
International Financial Reporting Standard (IFRS) 7, Financial Instruments: Disclosures
, introduces requirements to improve information on financial instruments in entities' financial statements, replacing International Accounting Standard (IAS) 30, Disclosures
in the Financial Statements of Banks and Similar Institutions, and some of the requirements in IAS 32, Financial Instruments: Disclosure
* Some state insurance departments require multipage disclosures
for certain products.
of corporate risk management have recently become an issue of great concern to various stakeholders in both developed and emerging economies.
The Securities and Exchange Commission (SEC) continues to scrutinize management's discussion and analysis (MD&A) disclosures
for quality and compliance with Item 303 of Regulation S-K.
Summary paragraph: How to ensure fee disclosures
Dubai Financial Market (DFM) has launched its online disclosure
solution 'Efsah' (the Arabic synonym of "Disclosure
"); a secure web-based application enabling listed companies to publish their disclosures
swiftly and effectively.
Then what's the appropriate benchmark to use in assessing whether disclosures
that are included in financial reports are "full"?
Indeed, many relate instances of "looking but not seeing" or "eyes wide shut." These contradictory statements describe what happens when too many financial disclosures
impair their usefulness.