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Lessors and the Proposed New Accounting Rules
The race to overhaul U.S. lease accounting standards is entering the last lap and, although the final results are yet to be determined, the field is becoming clearer. This article examines the proposed lease accounting rules to date and their anticipated impact on lessors and the way they do business. This examination begins with a discussion of the proposed changes and their impact on lessee behavior, then progresses to how those behaviors impact lessors, and finishes with an examination of how lessors potentially will have to adjust to these market and rule changes.
The Proposals
Getting to where we are with the current proposals has been a long and arduous process, one which began with regulators' concerns about off-balance-sheet assets and liabilities under today's lease accounting rules. This process gained momentum with the push to converge U.S. accounting standards with international standards and resulted, in March of 2009, in the joint issuance of a Discussion Paper on lease accounting by the International Accounting Standards Board (“IASB”) and the Financial Accounting Standards Board (“FASB”), referred to collectively, as the Boards. See Discussion Paper, Leases: Preliminary Views, published by the Financial Accounting Standards Board, March 19, 2009.
Yachts, Jets, Horses & Hooch: Specialized Commercial Leasing Models
Defining commercial real estate asset class is essentially a property explaining how it identifies — not necessarily what its original intention was or what others think it ought to be. This article discusses, from a general issue-spot and contextual analysis perspective, how lawyers ought to think about specialized leasing formats and the regulatory backdrops that may inform what the documentation needs to contain for compliance purposes.
Hyperlinked Documents: The Latest e-Discovery Challenge
As courts and discovery experts debate whether hyperlinked content should be treated the same as traditional attachments, legal practitioners are grappling with the technical and legal complexities of collecting, analyzing and reviewing these documents in real-world cases.
Identifying Your Practice's Differentiator
How to Convey Your Merits In a Way That Earns Trust, Clients and Distinctions Just as no two individuals have the exact same face, no two lawyers practice in their respective fields or serve clients in the exact same way. Think of this as a "Unique Value Proposition." Internal consideration about what you uniquely bring to your clients, colleagues, firm and industry can provide untold benefits for your law practice.
Risks and Ad Fraud Protection In Digital Advertising
The ever-evolving digital marketing landscape, coupled with the industry-wide adoption of programmatic advertising, poses a significant threat to the effectiveness and integrity of digital advertising campaigns. This article explores various risks to digital advertising from pixel stuffing and ad stacking to domain spoofing and bots. It will also explore what should be done to ensure ad fraud protection and improve effectiveness.
Turning Business Development Plans Into Reality
This article offers practical insights and best practices to navigate the path from roadmap to rainmaking, ensuring your business development efforts are not just sporadic bursts of activity, but an integrated part of your daily success.