Accounting for the Coronavirus
August 01, 2020
This article examines challenges facing accountants due to economic and financial stress increasing at the same time that oversight may be relaxing, provides insight into the question of whether we should expect a rise in accounting manipulations, and concludes with comments on mitigating hindsight bias.
Preparing for the LIBOR Phase Out: Contract Remediation Starts with Contract Intelligence
July 01, 2020
The London Interbank Offered Rate has long been the global basis for agreements that include a variable interest rate component. However, LIBOR would be replaced by other benchmarks by the end of 2021. Key to assessing risk of exposure, quantifying the financial impact, developing remediation plans and communicating material information to stakeholders will be the identification, analysis and remediation of LIBOR-based contracts.
How to Ensure Financial Health Ahead of an Economic Downturn
July 01, 2020
The economic downturn that is projected to come out of the shutdowns mandated due to COVID-19 is likely to be more wide-ranging than the Great Recession of 2008 in light of the non-discriminative impact of the virus. Given this outlook, now is a critical time for companies to reassess their business and finances so that they can be prepared for the future.
Real Estate Loan Workout: Exchange of Enhancements for Concessions
July 01, 2020
As a result of the coronavirus pandemic, a property owner might reach out to its lender for urgent, needed debt relief. The lender, which strives for a performing asset, an on-going relationship with its customer makes concessions. In exchange for these concessions, the lender should obtain credit and legal enhancements., which should also enable the lender to make concessions that are more meaningful to the property owner, its investors, its tenants and its business.
Introducing Pricing Transparency to Legal Services
July 01, 2020
The COVID-19 crisis has caused a money crunch across industries, and CLD budgets are tightening. This downturn demands that CLDs stop writing blank checks for services of indeterminate scope and duration. Here are some ideas for law departments looking to do better.
Prosecuting PPP Fraud May Be Harder Than It Seems
June 01, 2020
This article discusses what tools the government has for pursuing seemingly undeserving PPP borrowers, the obstacles to bringing such cases, and the factors that may influence the government's decision in pursuing criminal or civil cases.