The latest FASB/IASB Lease Accounting Project meetings on Feb. 28 and 29 had as objectives to change the lessee cost pattern to better reflect the economics (straight-line) and to see if that decision would mean changes to lessor accounting methods that had already been decided.

COPYRIGHT INFRINGEMENT/STATUTES OF LIMITATIONS<br>FILM ACQUISITIONS/RIGHTS RESERVATIONS

Paul Smith of the Washington, DC, office of Jenner &amp; Block wasn't supposed to be the one standing before a panel of appellate judges last October, trying to convince the U.S. Court of Appeals for the Second Circuit to revive Viacom's $1 billion infringement suit against YouTube and Google.

Highlights of the latest equipment leasing cases.

Features

Internet service providers have to disclose the names of their subscribers who are accused of using a file-sharing site to copy a pornographic movie, a federal judge ruled in a copyright infringement suit.

Golan's potential fallout, namely, increased pressure on Congress to enact reforms for "orphan works," which are older and more obscure works with minimal commercial value that have copyright owners who are difficult or impossible to track down.

Features

Responsive web design, startup incubators and mobile payments are three progressive products and services that aren't necessarily "new" media, but can be considered new enhancements that aid growth, advancement and understanding.

In March 2011, the Iowa Supreme Court sent ripples of concern, if not terror, throughout the equipment lease finance industry with an unprecedented decision refusing to afford finance lease status to a contract between a finance company and a commercial end user, notwithstanding the fact that the parties had expressly agreed to such treatment in their written documents. Fortunately, while the <i>C&amp;J Vantage</i> opinion may have closed a door for equipment finance companies, it opened a window. The decision's mischief-making potential is mitigated by another holding in the same opinion.