fasb inventory reserve

216 results for fasb inventory reserve

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  • "Insights Special Edition: Dodd-Frank Rulemaking: Volcker Rule and SIFI Proposals: Proprietary Trading Restrictions Under the Proposed Regulations"

    Finance industry participants have expressed concern over the burden of complying with the proprietary trading restrictions in the Volcker Rule and the potential effects of those restrictions on the competitiveness of U.S. banks. The proposed regulations impose significant new recordkeeping and reporting requirements to provide data for banking entities and regulators to police the boundaries...

  • Mergers & Acquisitions Glossary

    This Glossary contains many of the important terms and definitions used in the M&A world. The Glossary is not exhaustive, however. Like most areas of the law, M&A is a highly complex subject that involves several legal and non-legal disciplines [e.g., accounting, business] as well state, and often, federal law requirements. To cover everything we would need a Dictionary. Rather, the...

    ..., one of three federal agencies [Federal Reserve Bank, Office of the Comptroller General and ... owns that are of tangible value [e.g., inventory, plants, equipment] or intangible value [e.g., ... (Federal Accounting Standards Board [FASB]), which govern the preparation of financial ...

  • Securities Law Disclosure After Sarbanes-Oxley

    This article identifies emerging trends in securities law disclosure, updates disclosure developments and provides guidance to issuers and their securities law advisors. Please see full article below for more information.

  • Volcker Rule Copy - Restrictions on Proprietary Trading and Certain Interests in, and Relationships with, Hedge Funds and Private Equity Funds

    Copy of the proposed 'Volcker Rule' - an addition to the Dodd-Frank Act that would prohibit banks for participating in certain kinds of speculating trading and investing. Due to be implemented July, 2012. "In formulating the proposed rule, the Agencies have attempted to reflect the structure of section 13 of the BHC Act, which is to prohibit a banking entity from engaging in...

  • Acquisition Structure Decision Tree: Choice and Acquisition of Entities in Texas Course

    Buying or selling a closely held business, including the purchase of a division or a subsidiary, can be structured as (i) a statutory combination such as a statutory merger or share exchange, (ii) a negotiated purchase of outstanding stock from existing shareholders or (iii) a purchase of assets from the business.1 The transaction typically revolves around an agreement between the buyer and the...

  • Acquisition Agreement Issues

    I. INTRODUCTION Buying or selling a closely held business, including the purchase of a division or a subsidiary, can be structured as (i) a statutory combination such as a statutory merger or share exchange, (ii) a negotiated purchase of outstanding stock from existing shareholders or (iii) a purchase of assets from the business. The transaction typically revolves around an...

  • M&A Agreements: Opportunities And Perils In Asset Acquisitions

    Table of Contents: I. INTRODUCTION ... 1 II. ALTERNATIVE STRUCTURES FOR TRANSFERS OF BUSINESSES ...... 3 A. Common Threads; Alternatives ... 3 B. Mergers and Consolidations ... 4 C. Purchases of Shares... 5 D. Asset Purchases... 5 III. WHETHER TO DO AN ASSET PURCHASE ... 6 A. Purchased Assets.... 6

  • Acquisition Structure Decision Tree by Byron F. Egan

    Buying or selling a closely held business, including the purchase of a division or a subsidiary, can be structured as (i) a statutory combination such as a statutory merger or share exchange, (ii) a negotiated purchase of outstanding stock from existing shareholders or (iii) a purchase of assets from the business. The transaction typically revolves around an agreement between the buyer and the...

  • Acquisition Structure Decision Tree By Brian F. Egan

    I. INTRODUCTION Buying or selling a business in Texas, including the purchase of a division or a subsidiary, revolves around a purchase agreement between the buyer and the selling entity and sometimes its owners. Purchases of assets are characterized by the acquisition by the buyer of specified assets from an entity, which may or may not represent all or substantially all of its...

  • Acquisition Agreement Issues by Byron F. Egan

    I. INTRODUCTION - Buying or selling a closely held business, including the purchase of a division or a subsidiary, can be structured as (i) a statutory combination such as a statutory merger or share exchange, (ii) a negotiated purchase of outstanding stock from existing shareholders or (iii) a purchase of assets from the business. The transaction typically revolves around an agreement between...

  • 2016 Proskauer Annual Review and Outlook for Hedge Funds, Private Equity Funds and Other Private Funds

    This special report provides a summary of some of the significant changes and developments that occurred in the past year in the private equity and hedge funds space, as well as certain recommended practices that investment advisers to hedge funds, private equity funds and other private funds should consider when preparing for 2017. Please see full Publication below for...

  • Fiduciary Duties In Oil Patch Deals

    I. GENERAL. A. Introduction. In selecting a form of business entity for an oil patch deal in Texas the organizer or initial owners can consider the following five business entity forms: • Corporation • General Partnership • Limited Partnership • Limited Liability Partnership (“LLP”) • Limited Liability...

  • Life Cycle Of A Company – Choice Of Entity And Key Contents Of Organization Documents

    I. GENERAL. A. Introduction. In selecting a form of business entity for an oil patch deal in Texas the organizer or initial owners can consider the following five business entity forms: • Corporation • General Partnership • Limited Partnership • Limited Liability Partnership (“LLP”) • Limited...

  • The Latham FPI Guide: Accessing the US Capital Markets From Outside the United States

    Fabry-Pérot Interferometer, SA is a highly successful non-US company known to the world as FPI. FPI is considering doing a debt or equity offering in the United States. What are the key legal issues it, and its underwriters or financial advisors, are likely to face? This book was written to help answer that question. Our aim is to help the FPIs of the world and their investment bankers understand

  • The Latham FPI Guide: Accessing the US Capital Markets From Outside the United States - 2017 Edition

    Fabry-Pérot Interferometer, SA is a highly successful non-US company known to the world as FPI. FPI is considering doing a debt or equity offering in the United States. What are the key legal issues it, and its underwriters or financial advisors, are likely to face? This book was written to help answer that question. Our aim is to help the FPIs of the world and their investment bankers understand

  • Coming to America – A Guide for FPIs

    In this Issue: - The Latham FPI Guide: Accessing the US Capital Markets From Outside the United States - Chapter 1: Background - Chapter 2: Unregistered Global Offerings – Regulation S, Rule 144A and Traditional Private Placement Transactions - Chapter 3: Unregistered Resales of Regulation S and Privately...