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21 Feb 2024, 9:05 pm
When the new International Accounting Standards Board (IASB) turned to M&A accounting early this century, it was faced with a choice of models for dealing with purchased goodwill: FASB’s impairment-only scheme or ASB’s hybrid model of amortization plus impairment, and ASB’s rigorous approach to verifying impairment or FASB’s more trusting arrangement. [read post]
19 Feb 2024, 9:12 am
The case law on the protection of geographical names as trade marks started with the CJEU’s Windsurfing Chiemsee judgment (cases C-108/97 and C-109/97). [read post]
15 Feb 2024, 9:22 am
The two did not have their relationship in writing, although it was presumed to be an agent style relationship.[22] During the trial, Sazanov stated that they did have a written agreement which mentioned the commission Bouvier would receive for his work as an agent to Rybolovlev.[23] Rybolovlev filed legal claims against Bouvier in Singapore, Hong Kong, New York, Geneva, and his primary residence of Monaco.[24] In December of 2023, Rybolovlev and Bouvier reached a confidential settlement; ending… [read post]
13 Feb 2024, 2:40 am
By Professor András Osztovits* I. [read post]
11 Feb 2024, 5:15 pm
M & K Employee Solutions, LLC, addressed how to calculate withdrawal liability for employers withdrawing from a multiemployer pension plan. [read post]
9 Feb 2024, 9:42 pm
For example, section 1101 prohibits employers from “[c]ontrolling or directing, or tending to control or direct the political activities or affiliations of employees. [read post]
5 Feb 2024, 6:40 pm
Palmer, Larry K. [read post]
1 Feb 2024, 9:08 am
Given the seemingly high barriers to entry, why would a typical retail investor care about auction prices at Sotheby’s? [read post]
1 Feb 2024, 8:28 am
Instead, websites could deploy ever-increasingly-intrusive banners (a/k/a “walls”) to every visitor. [read post]
31 Jan 2024, 10:39 pm
Aʟɪᴄᴇ Pʀᴏᴄᴛᴇʀ, Tʜᴇ Wʜᴏʟᴇ Pɪᴄᴛᴜʀᴇ: Tʜᴇ Cᴏʟᴏɴɪᴀʟ Sᴛᴏʀʏ ᴏғ ᴛʜᴇ Aʀᴛ ɪɴ Oᴜʀ Mᴜsᴇᴜᴍs & Wʜʏ Wᴇ Nᴇᴇᴅ ᴛᴏ Tᴀʟ&# [read post]
31 Jan 2024, 6:13 am
Smith and Ryan K. [read post]
30 Jan 2024, 9:02 pm
In October 2018, the New Civil Liberties Alliance (NCLA) asked us to revise Rule 202.5(c) to read as follows: The Commission has adopted the policy that in any civil lawsuit brought by it or in any administrative proceeding of an accusatory nature pending before it, a defendant or respondent may consent to a judgment or order in which he admits, denies, or states that he neither admits nor denies the allegations in the complaint or order for proceedings.[7] I agree with the petitioner that… [read post]
25 Jan 2024, 8:19 am
In the Lithuanian case C-354/21 R. [read post]
25 Jan 2024, 5:31 am
A brief listing of these approvals, along with the drug’s generic name. is set out below. [read post]
21 Jan 2024, 11:02 am
In a divorce, if you have been paying attention, you might walk into your lawyer’s office with a bank statement showing $80,000 wired to Bermuda, a hundred-page private investment agreement and maybe a Form K-1 showing a $9,000 loss in Year 1 of the investment. [read post]
21 Jan 2024, 9:49 am
C. [read post]
19 Jan 2024, 10:59 am
Examples of fringe costs include costs incurred for vacations, sick leave, holidays, military leave, employer pension and 401(k) contributions, payroll and unemployment taxes, insurance, and other employee benefits. [read post]
18 Jan 2024, 7:25 pm
By Larry K. [read post]
17 Jan 2024, 6:51 am
’ Rule 1.10(c)(1). [read post]
14 Jan 2024, 10:30 pm
Kennedy (i.e. the EPPO’s headquarters in Luxembourg) following the ECJ’s judgment in Case C-281/22 G.K. appears to have been celebratory, bordering on self-congratulatory. [read post]
