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Lease Accounting Project Update
The previously stated goal of the FASB/IASB Boards was to release a new exposure draft by year-end 2011 followed by a 120-day comment period. This date has been pushed back, however. The new exposure draft will be issued in March or early April 2012 with a 120-day comment period. In addition, it is believed that because the FASB/IASB Boards may only have one more meeting, these latest amendments contain what will likely be the final version of the new exposure draft.
Key recent Boards' decisions include:
- New transition methods for lessees and lessors;
- New guidance for lessor accounting, including allowing operating lease accounting for lessors of certain real estate and sublessors in real estate subleases;
- Disclosures for lessors; and
- Business combinations accounting.
Executive Summary of Key Elements of the Total Project
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.
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.
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.
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.