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Tag: sec

woman dips toe in water

“Test-the-Waters” Rule Lets Companies Dip a Toe in IPOs

woman dips toe in water

It has been a rough year for IPOs, as highly touted offerings keep flopping. Ride-sharing service Uber Technologies Inc. has seen its stock price fall more than 30% from the time it went public in May. The stock of Lyft Inc., meanwhile, is...

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Machine building computer part with SEC guidance.

SEC Probes Amazon on Revenue Recognition

Machine building computer part with SEC guidance.

Correspondence just released by the SEC (and available on the Intelligize platform) reveals that the agency has recently probed Amazon about a number of accounting issues, including those related to newly overhauled revenue recognition rule...

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FASB is Living in a Materiality World

B+W image of old-time party goers

You’d be forgiven if you confused the Financial Accounting Standards Board’s (FASB) latest announcement about its “conceptual framework” for a description of an upcoming TED Talk. That kind of jargon is popular with thought leaders and thin...

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