Determining Materiality in Securities Offerings and Corporate Disclosure | Practical Law

Determining Materiality in Securities Offerings and Corporate Disclosure | Practical Law

A Practice Note examining the concept of materiality under US federal securities laws, focusing on federal court decision-making and SEC guidance on what is material for purposes of securities offerings and disclosure obligations. It covers key elements and considerations that are essential in understanding the fact-based and imprecise materiality standard that governs what nonpublic information is material and should be disclosed. 

Determining Materiality in Securities Offerings and Corporate Disclosure

Practical Law Practice Note 3-521-5541 (Approx. 13 pages)

Determining Materiality in Securities Offerings and Corporate Disclosure

by Practical Law Corporate & Securities
MaintainedUSA (National/Federal)
A Practice Note examining the concept of materiality under US federal securities laws, focusing on federal court decision-making and SEC guidance on what is material for purposes of securities offerings and disclosure obligations. It covers key elements and considerations that are essential in understanding the fact-based and imprecise materiality standard that governs what nonpublic information is material and should be disclosed.