Has the SEC Taken All the Dead Wood Out of its Disclosure System?

Has the SEC Taken All the Dead Wood Out of its Disclosure System?

This article pays tribute to the SEC's reduction of overregulation in its new integrated disclosure system and its exemptive Regulation D, but points out remaining instances of valueless overregulation in Regulation D and related accounting requirements. The author characterizes these as dead w...

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Veröffentlicht in:The Business lawyer 1983-05, Vol.38 (3), p.833-853
1. Verfasser: Kripke, Homer
Format: Artikel
Sprache:eng
Schlagworte:
Accountancy
Accounting interpretations
Accounting procedures
Attorneys
Business audits
Dead wood
Disclosure
Exemptions
Financial statements
Information
Investors
Regulation D
Requirements
Sales of securities
SEC registration
SEC regulations
Securities and Exchange Commission regulation
Small businesses
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Beschreibung
Zusammenfassung:This article pays tribute to the SEC's reduction of overregulation in its new integrated disclosure system and its exemptive Regulation D, but points out remaining instances of valueless overregulation in Regulation D and related accounting requirements. The author characterizes these as dead wood.
ISSN:0007-6899
2164-1838