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Lessors and the Proposed New Accounting Rules
The race to overhaul U.S. lease accounting standards is entering the last lap and, although the final results are yet to be determined, the field is becoming clearer. This article examines the proposed lease accounting rules to date and their anticipated impact on lessors and the way they do business. This examination begins with a discussion of the proposed changes and their impact on lessee behavior, then progresses to how those behaviors impact lessors, and finishes with an examination of how lessors potentially will have to adjust to these market and rule changes.
The Proposals
The DOJ's Corporate Enforcement Policy: One Year Later
The DOJ's Criminal Division issued three declinations since the issuance of the revised CEP a year ago. Review of these cases gives insight into DOJ's implementation of the new policy in practice.
Use of Deferred Prosecution Agreements In White Collar Investigations
This article discusses the practical and policy reasons for the use of DPAs and NPAs in white-collar criminal investigations, and considers the NDAA's new reporting provision and its relationship with other efforts to enhance transparency in DOJ decision-making.
How AI Has Affected PR
When we consider how the use of AI affects legal PR and communications, we have to look at it as an industrywide global phenomenon. A recent online conference provided an overview of the latest AI trends in public relations, and specifically, the impact of AI on communications. Here are some of the key points and takeaways from several of the speakers, who provided current best practices, tips, concerns and case studies.
New York's Latest Cybersecurity Commitment
On Aug. 9, 2023, Gov. Kathy Hochul introduced New York's inaugural comprehensive cybersecurity strategy. In sum, the plan aims to update government networks, bolster county-level digital defenses, and regulate critical infrastructure.