Disclosing 'Trends' in Securities Offerings: Lessons From 'Facebook'

, New York Law Journal

   | 0 Comments

Gregg L. Weiner and Israel David of Fried, Frank, Harris, Shriver & Jacobson write: 'Facebook' provides some important lessons concerning disclosures of a "trend" identified intra-quarter that has not yet materially affected revenues, sales, or income, but which arguably should be disclosed because such a trend is "reasonably expected" to have a material effect.

What's being said

Comments are not moderated. To report offensive comments, click here.

Preparing comment abuse report for Article# 1202650560896

Thank you!

This article's comments will be reviewed.