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Category: SEC

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FASB is Living in a Materiality World

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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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Spotify Tests SEC Patience with Dual-Class Shares for Stock Offering

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Spotify is planning a stock offering in a couple of months, and it appears that the music streaming service’s co-founders are taking their cues from Frank Sinatra’s “My Way.” Even after Spotify shares hit the market, founders Daniel Elk and...

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