In Macquarie Infrastructure Corp., et al., v. Moab Partners, L. P., et. al, a unanimous United States Supreme Court held that failure to make MD&A disclosures required by Item 303 of Regulation S-K does not violate Rule 10b-5(b). The Court reiterated the tenet of Basic Inc. v. Levinson that “Silence, absent a duty to
SEC Charges Issuer with Failure to Disclose Source of Revenue Growth
The SEC announced settled charges against technology company NVIDIA Corporation for inadequate disclosures concerning the impact of cryptomining on the company’s gaming business.
The SEC’s order finds that, during consecutive quarters in NVIDIA’s fiscal year 2018, the company failed to disclose that cryptomining was a significant element of its material revenue growth from the sale
SEC Amends Rules for MD&A and other Financial Disclosures
Channel Stuffing: SEC Charges Global Alcohol Producer with Disclosure Failures
SEC Provides Guidance on MD&A Metrics and Proposes Other Rule Changes
C&DIs Address Omission of Third Year from MD&A
Faulty New Computer System Results in SEC Bringing MD&A Related Charges
Early Revenue Recognition Adopters Provide Some Guidance on MD&A Disclosures
The First MD&A Following Adoption of the New Revenue Recognition Standard
