How to Speak Accountant
This is the first in a series of articles that will help you understand your business better by discussing how accounting information is prepared, how to determine the assumptions and biases underlying the numbers, how to determine what the numbers in front of you mean, and what to do with them once you have them.
SEC Rule 14a-11
On Sept. 6, the SEC gave up the ghost on Rule 14a-11, the Commission rule that required companies to include shareholders' director nominees in company proxy materials in certain circumstances. A look at the <i>Business Roundtable</i> case.
Features
Cozen O'Connor's Landlord Disputes Firm's Complaints
Cozen O'Connor's landlord says its building is completely up to par, despite complaints from the law firm that the elevators are dangerous and do not work; the roof leaks; and the plants look shabby.
In the Spotlight: Leasing Distressed Properties
Even with major discounts, leasing commercial real estate can still be risky. The recovery of distressed built assets is not imminent, and corporate real estate (CRE) managers should beware.
Features
Demystifying the Proposed Lease Accounting Changes
They" are coming. "They" are the proposed changes to the lease accounting rules. And even if you are not an accountant, you still need to know the broader implications of these changes for leases.
Fourth Amendment Concerns in a Digital Age
Because the information obtained by means of a sealed order may become evidence in criminal actions against business entities, companies and their advisers need to understand the law, its consequences and the development of case law concerning privacy rights.
The FCPA and AML Statutes
Although criminal prosecutions under the FCPA and the U.S. anti-money laundering (AML) laws have developed differently over the years, a review of recent enforcement actions reveals that prosecutions under these criminal schemes have started to converge.
Features
Third Circuit Weighs in on the Extortion Defense to Bribery
In a recent decision in a domestic bribery case, the United States Court of Appeals for the Third Circuit, after canvassing the law relating to extortion as a defense to federal bribery charges, identified the principal reasons why extortion is so rarely raised, and even more rarely effective, as a defense.
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