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Lease Accounting Project Update
Subsequent to publication of last month's lease accounting update article, the FASB/IASB Boards conducted a meeting on May 19, 2011 at which they unexpectedly reversed some of their tentative decisions favorable to the industry. Although these tentative decisions were based on a high volume of common criticisms contained in comment letters (780+) and numerous outreach meetings, the Boards re-deliberated the issues and reversed course on some.
It appears that the project outcome is unsettled now. The Boards seemed to be listening to feedback, but now appear to be thinking that many of their decisions made in the Exposure Draft (“ED”) will stand. This is surprising to me, as the feedback from users of financials (equity and debt analysts, lenders, and investors) on the information they find useful in financial statements regarding leases is being ignored.
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.