Table of Contents I. Introduction II. What Is SEC Rule 10b-5? III. The Elements of a Rule 10b-5 Claim a. Is the Government a “Person” Falling Under the Scope of 10b-5? b. Material Misrepresentations c. Scienter or Intent d. Reliance IV. How Does 10b-5 Apply to Reporting and Accounting Exemptions? a. Government Securities Exemptions b….
““Whoever controls the volume of money in any country is absolute master of all industry and commerce.” -James A. Garfield, 20th President of the United States Table of Contents I. Introduction II. History and Creation of the Federal Reserve III. Structure of the Federal Reserve System A. The Fed’s Chain of Command IV. Federal Open…
Table of Contents I. Introduction II. History of the Federal Accounting Standards Advisory Board (FASAB) III. FASAB and Standard 56 A. What Does Standard 56 Do? B. Reporting Entities Within the Scope of Standard 56 C. Changes to Disclosure Standards Under Standard 56 D. Modifications to Avoid Disclosure of Classified Information E. Reporting on Consolidation…
