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The Other Side of the Table — Chapter 2: Reading a Filing the Way the Staff Reads It | Inside Securities Law with Frederick M. Lehrer
The Other Side of the Table — Chapter 2: Reading a Filing the Way the Staff Reads It | Inside Securities Law with Frederick M. Lehrer
NOTES
A disclosure can be technically accurate and still create a serious problem.
In Chapter 2 of The Other Side of the Table, Frederick M. Lehrer explains how SEC staff approach a filing and why the perspective of the reviewer matters.
One of the most important principles is simple: framing a present fact as though it were merely a future possibility can create a misleading statement.
When Fred reviews a client's disclosure today, he reads it the way he was…
The skinny
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