Year End
Showing 241–256 of 465 results
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Financial crisis management: A spouse’s death
Year End 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 681
Abstract: For individuals, financial crisis management is often related to a disaster affecting one’s home or perhaps a sudden spate of medical bills. But the death of a spouse is also a major crisis that warrants preparation. While enduring the grieving process, it’s necessary to follow a number of steps to keep one’s finances in order. This article lists important documents to gather and discusses collection of insurance and benefits, along with updating account registrations for assets held at banks and other financial institutions.
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Make your own luck – Good business loans should be no accident
Year End 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1053
Abstract: The success or failure of a business loan should be no accident. Rather, every financing arrangement needs to be a carefully planned strategic move with reasonably predictable results. This article explains how to approach business financing as a partnership rather than a provider-customer relationship. While a lender must be picky about its borrowers, the same holds true for borrowers choosing a lender. The key is to find the right fit so that external financing can serve a strategic purpose. A sidebar discusses revenue-based financing — and its pros and cons — as one approach.
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New auditing standard hones in on related parties
Year End 2014
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 596
Abstract: As part of its continuing effort to combat financial reporting fraud, the PCAOB recently issued Release No. 2014-002, which adopted Auditing Standard No. 18, Related Parties, and amended certain existing standards. The new standard and amendments are designed to strengthen auditor performance in three critical areas that present a heightened risk of material misstatements in a company’s financial statements: related party transactions, significant unusual transactions, and financial relationships or transactions with executives. This article looks at the details.
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How the SEC is tackling financial fraud
Year End 2014
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 429
Abstract: As the number of investigations into financial crisis cases continues to wane, the SEC is refocusing its efforts and resources into public company financial fraud. The SEC formed a Financial Reporting and Audit Task Force in 2013, and enforcement activity in this area has picked up recently. This article describes several actions the SEC has taken.
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Accounting for share-based compensation – Guidance on awards that vest after an employee leaves
Year End 2014
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 698
Abstract: In ASU No. 2014-12, FASB answered an important question regarding the treatment of share-based awards: What happens if an award contains a performance target that affects vesting and may be achieved after an employee retires or otherwise completes the requisite service period? The new rules require companies to treat this type of performance target as a performance condition. This article explains what this means and why it matters.
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The Foreign Corrupt Practices Act: A cautionary tale
Year End 2014
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 905
Abstract: Public companies planning to expand internationally — particularly into “high-risk” markets — should be wary of the FCPA. This was enacted to make it unlawful for certain classes of persons and entities to make payments to foreign government officials to assist in obtaining or retaining business. This article discusses the Act and reveals the fate of one company that violated it. A sidebar explains how a solid FCPA compliance program and strong system of internal controls can help reduce or avoid penalties in the event of a violation.
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News for Nonprofits – Consider the success of the ALS’s “Ice Bucket Challenge”
Year End 2014
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 414
Abstract: In this issue, “News for Nonprofits” looks at the success of the ALS Association’s recent “Ice Bucket Challenge”; a lawsuit against one charity for its allegedly having failed to meet an agreed-upon timelime to secure matching funds for the plaintiff’s donation; and a couple of inexpensive perks that a nonprofit might consider offering its employees.
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Affordable Care Act “play or pay” rules kick in
Year End 2014
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 335
Abstract: New ACA requirements are scheduled to take effect in 2015, and large employers — generally those employers (nonprofit and private) with an equivalent of 50 or more full-time employees — must comply with the employer shared responsibility provision, commonly referred to as the “play or pay” rules. This brief article describes basic requirements, along with penalties for noncompliance.
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Financial statements: Your nonprofit’s “family album”
Year End 2014
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 965
Abstract: Financial statements are jam-packed with important information about an organization, so it’s important to use them to help better manage the organization now and in the months and years ahead. But, to glean meaningful insights from these documents, one needs to understand what each statement represents. This article provides descriptions of several key financial statements and how analysis of their results can help in planning.
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Don’t cry “Wolf!” but take action – What to do if an employee is suspected of fraud
Year End 2014
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 851
Abstract: Fraud and other financial misdeeds happen regularly at businesses — and nonprofits — across the nation. The question is, what should a not-for-profit do if an employee is suspected of fraud? This article describes a number of steps to take that will typically involve the board, legal counsel and police. A sidebar lists a few of a worldwide survey’s observations regarding fraud.
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Ask the Advisor – Q. When during the sale process is my deal most vulnerable?
Year End 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: At certain points during an M&A transaction the sale is more likely to unravel. Special vigilance is necessary during these times. While it’s important to take seriously any disagreement that could become a deal-killer, it’s better to address issues before they lead to conflict. This column covers three points of vulnerability.
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Attract new investors with your business plan
Year End 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: Business plans aren’t only for young companies seeking initial financing. They can also help established companies make strategic decisions and communicate with lenders and investors when they seek new capital infusions. This article describes specific items a business plan should address.
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What’s their motivation? One simple question can yield a wealth of information
Year End 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 612
Abstract: When business buyers first meet with the owners of a potential acquisition target, almost no question is more important than, “Why are you selling?” Similarly, a buyer’s impetus can tell the seller everything from how much it’s willing to pay to how it will handle integration. This article explains how a buyer’s or seller’s motivation can help determine whether an M&A transaction may or may not be worth pursuing.
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The promise — and perils — of inversion deals – Why everyone’s talking about these cross-border mergers
Year End 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 835
Abstract: Corporate inversions have become the dominant means of making cross-border mergers. A buyer in the United States reduces its global tax exposure by finding a seller in another country with a lower corporate tax rate. Then the buyer “domiciles” itself in the seller’s country, either setting up new offices or taking over its target’s facilities. However, as this article discusses, inversion deals are controversial and new regulations may make them less appealing. A sidebar lists risks associated with inversion deals.
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Can an obscure online post constitute prior art?
Year End 2014
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 436
Abstract: Years ago, the go-to online hangouts were Usenet newsgroups. These discussion forums have now been largely usurped by social networking sites. Nonetheless, this article looks at a case in which an appeals court considered whether a post on an obscure Usenet newsgroup could constitute prior art and, therefore, invalidate a patent. Suffolk Technologies, LLC v. AOL, Inc., No. 2013-1392, May 27, 2014 (Fed. Cir.)
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Juicy decision – FD&C Act doesn’t bar Lanham Act claims
Year End 2014
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 516
Abstract: When is a pomegranate-blueberry juice not a pomegranate-blueberry juice? That’s what a district court will get to decide now that the U.S. Supreme Court has issued a ruling clarifying that the federal Food, Drug, and Cosmetic (FD&C) Act doesn’t prohibit lawsuits brought by a competitor under the Lanham Act. The article observes that the Court’s ruling could lead to a rise in false advertising lawsuits over product labels on food and beverages. POM Wonderful LLC v. Coca-Cola Co., No. 12-761, June 12, 2014 (Supreme Court)