Examlex
An accountant's failure to follow GAASs when conducting audits constitutes negligence.
Issuer
An entity that issues and is responsible for the financial instruments like stocks or bonds.
Tombstone Ad
An advertisement, typically in the print media, announcing a public offering of securities, with minimal detail.
Preliminary Prospectus
An initial document provided by a securities issuer that describes the company and the investment being offered, prior to finalization.
Free-Writing Prospectus
A written communication used during a securities offering to provide potential investors with additional information not contained within the formal prospectus.
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