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Based on SFAS 5 and in the author's opinion, a law firm's excess lease liability is not an event or item that should be included as a liability for purposes of determining insolvency or for financial statements issued in compliance with generally accepted accounting principles.
Highlights of the latest equipment leasing news from around the country.
The adverse impact of the current market disruption on many financial institutions has given rise to an increased risk of the occurrence of lenders defaulting on lending obligations. This, in turn, has placed unexpected focus both on the effectiveness of defaulting lender provisions and certain other funding and management mechanics of many syndicated credit agreements.
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With the dual objective of creating certainty and enhancing the possibilities for settlement, the authors set forth herein a formulaic approach to the division and distribution of the appreciation in value of a separately owned residence (SOR).
In-depth analysis of recent rulings.