Photograph of skyscrapers with glass windows from the ground facing up to a blue sky
Shadowy hands grasping materiality

Courts, SEC Offer Guidance on Subject of Materiality

Shadowy hands grasping materiality

The concept of materiality in securities law has always been intentionally vague. Information that some nebulous “reasonable investor” would consider important leaves ample room for interpretation. Nevertheless, as the Securities and Exchan...

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Person using a fidget spinner

SPACs’ Woes Mount

Person using a fidget spinner

Furbys. The Spice Girls. Flash mobs. You could argue that special purpose acquisition companies – more commonly referred to as SPACs – have enjoyed a longer shelf life than most notable fads. Nevertheless, signs point to SPACs going the way...

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Eco-friendly lounge set with carbon offsets

FASB Begins Process of Setting Accounting Standards for Environmental Reporting

Eco-friendly lounge set with carbon offsets

Summer is the season for projects. As day-to-day life slows down for a few months, the most industrious among us often use the break to knock out nagging tasks that have been sitting on to-do lists. DIYers – those fanatics who spend their d...

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Puppies Tugging on Coinbase

Can the Courts End Crypto’s Existential Crisis?

Puppies Tugging on Coinbase

Could we be nearing an answer to the question of whether digital tokens are securities or commodities? At Intelligize, we certainly hope so. We’ve written in the past about how tiresome this existential debate has become. It appears the leg...

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Elderly Couple walks together, Overcoming Recession

Corporate Executives Prepare for a Recession

Elderly Couple walks together, Overcoming Recession

Opinions differ on what constitutes an economic recession. In general, it refers to a period of declining economic activity, which leaves plenty of room to argue about factors such as how long a downturn should be to qualify as a recession....

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