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This article examines the accounting principles and the framework underlying fair value measurements and clarifies the difference between mark-to-market accounting and fair value accounting. The article then examines the application of fair value accounting in inactive or illiquid markets, and in doing so, raises certain thematic issues that have surfaced in regard to this topic.
In just a few hours, a single negative, biting reference about a firm on a single, well-trafficked blog can easily mushroom through viral marketing into widespread hostility or ridicule across the Internet. Here's what to do.
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Many single and divorced people are savoring their unmarried lifestyles, and are leveraging the freedom of being unattached to creatively develop their business networks.
Recruiting is the lifeline that continuously brings new blood into a firm. What follows is a step-by-step approach to finding the right person for the right job.
In survey after survey in the business world, succession planning is near the top of the list of critical things to do ' and that doesn't get done. The author strongly suggests that firms recognize the urgency of succession planning for firm and practice succession in these treacherous economic times.
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An in-depth look at recent national rulings.
When Congress passes a new statute in a prosecution-friendly atmosphere, it should be wary of the potential for overly aggressive prosecutors to misuse it. Here's why.
The China import safety crisis creates a perfect storm for driving importers and retailers out of business when faced with monumental product liabilities, both criminal and civil. Corporate counsel, therefore, must learn how to minimize or even eliminate their clients' increased criminal and civil exposure.
Features
For a litigator accustomed to practicing in court, representing a client in a Congressional investigation presents unique challenges, as the rules, procedures, processes, and customs differ vastly. One area of stark difference is the status and treatment of attorney-client privilege.