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Articles 691 - 720 of 797

Full-Text Articles in Accounting Law

Board Of Accountancy, M. Livingston Jan 1987

Board Of Accountancy, M. Livingston

California Regulatory Law Reporter

No abstract provided.

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The New York Tax Windfall, Constantine N. Katsoris Jan 1987

The New York Tax Windfall, Constantine N. Katsoris

Fordham Urban Law Journal

With the enactment of the 1986 Internal Revenue Code and its elimination of many tax deductions, the scope of what is now considered taxable income has been greatly broadened. New York State, the State with the highest average per-person income tax levy in the country, because it generally follows the federal definitions of what is considered taxable income stands to reap an enormous tax windfall in the coming years due to the federal definitional change as to what is considered taxable income. This Article discusses the two major plans being considered as what to do with the expected windfall. It …

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Repurchase Agreement Transactions In Securities Investor Protection Act Proceedings, Michael D. Bolton Jan 1987

Repurchase Agreement Transactions In Securities Investor Protection Act Proceedings, Michael D. Bolton

Fordham Urban Law Journal

Addresses the treatment of Repurchase Agreements (REPOS) in bankruptcy proceedings before and after the Bankruptcy Reform Act of 1984. Examines the treatment of REPOs as both sales and loans, and concludes that courts should treat REPO transactions as contracts for a sale and subsequent repurchase, in order to insure market stability, protect consumers, and maximize assets. The author further concludes that administering trustees should not be able to classify REPOs as loans, then refuse to protect the owners of securities underlying the REPOs as customers.

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The Legal Blitz Against Accountants: An Analysis Of Section 12, Robert Allen Prentice, Jill Meznar Thompson Jan 1987

The Legal Blitz Against Accountants: An Analysis Of Section 12, Robert Allen Prentice, Jill Meznar Thompson

Kentucky Law Journal

No abstract provided.

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Common Law Malpractice Liability Of Accountants To Third Parties Jan 1987

Common Law Malpractice Liability Of Accountants To Third Parties

Washington and Lee Law Review

No abstract provided.

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Remedying The Remedy Of Accounting, Joel Eichengrun Jul 1985

Remedying The Remedy Of Accounting, Joel Eichengrun

Indiana Law Journal

No abstract provided.

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The Sec And Accounting: A Historical Perspective, Joel Seligman Jan 1985

The Sec And Accounting: A Historical Perspective, Joel Seligman

Scholarship@WashULaw

Joel Seligman argues that in the absence of regulatory oversight, managerial incentives and notions of efficient markets and competitive positioning have proven to be insufficient in ensuring full disclosure of material financial data. The SEC given express authority to regulate accounting practices, has, during the past fifty years, directly contributed to the standardization of financial statement disclosures. In establishing accounting standards, the SEC has exercised restraint, allowing private organizations such as the FASB to set standards subject to SEC oversight. Although the SEC could be more aggressive in initiating accounting standards (particularly with controversial practices such as pooling versus purchase …

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Nonemergency Municipal Curfew Ordinances And The Liberty Interests Of Minors, Paul M. Cahill, Paul M. Cahill, Paul M. Cahill, Paul M. Cahill Jan 1984

Nonemergency Municipal Curfew Ordinances And The Liberty Interests Of Minors, Paul M. Cahill, Paul M. Cahill, Paul M. Cahill, Paul M. Cahill

Fordham Urban Law Journal

Most crimes committed in the United States occur in cities, and a large proportion of these crimes are committed by juveniles under the age of eighteen. Although the total number of reported Crime Index offenses decreased slightly in 1982, surveys of popular attitudes toward crime show an increased fear of crime, especially among persons living in urban areas. One way states have addressed this challenge is by enacting nonemergency juvenile curfew amendments. This Note examines these amendments recently enacted in Trenton and Newark, New Jersey, and the Detroit, Michigan, ordinance which has recently been strictly enforced as part of a …

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Rca Corp. V. United States: The Latest Round In The Controversy Over Actrual Accounting For Prepaid Income, R. Glen Woods Nov 1983

Rca Corp. V. United States: The Latest Round In The Controversy Over Actrual Accounting For Prepaid Income, R. Glen Woods

BYU Law Review

No abstract provided.

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Protecting The Public Fisc: Fighting Accrual Abuse With Section 446 Discretion, Karl S. Coplan Jan 1983

Protecting The Public Fisc: Fighting Accrual Abuse With Section 446 Discretion, Karl S. Coplan

Elisabeth Haub School of Law Faculty Publications

This Note suggests an approach under the current Code and current legal doctrine that would enable the Commissioner to disallow accrual accounting when manipulated to avoid taxation. At the outset, the Note defines and illustrates tax avoidance through accounting manipulation. The Note then considers within the framework of judicial review of agency action the source and nature of the Commissioner's discretion to reject accounting methods. This analysis demonstrates the validity of the Commissioner's action whenever it is based on legally relevant factors. The Note then develops the emerging content of the “clearly reflect income” language as the source of the …

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Accounting And Business Law, Ludwik Kulas Jan 1983

Accounting And Business Law, Ludwik Kulas

UND Departmental Histories

This departmental history was written on the occasion of the UND Centennial in 1983.

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Accrual Of Gambling Debts Under Internal Revenue Code Section 451, Michigan Law Review Dec 1981

Accrual Of Gambling Debts Under Internal Revenue Code Section 451, Michigan Law Review

Michigan Law Review

This Note examines whether an accrual-basis taxpayer must include a legally unenforceable claim in taxable income when it is executed or satisfied. Section I of the Note interprets the "all events test" to require measurement of the likelihood of payment of a debt at the time it is executed: If payment is sufficiently certain, the debt must be accrued. The section concludes that the casinos must include the outstanding markers as income in the year of their execution, and cannot postpone their inclusion until the debts are repaid. Section II argues that accrual-method taxpayers are entitled to use a "bad …

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Liability Of Accountants For Proxy Violations—The Appropriate Standard Of Culpability—Adams V. Standard Knitting Mills, Inc., 623 F.2d 422 (6th Cir.), Cert. Denied, 449 U.S. 1067 (1980), Bruce E. Dick Nov 1981

Liability Of Accountants For Proxy Violations—The Appropriate Standard Of Culpability—Adams V. Standard Knitting Mills, Inc., 623 F.2d 422 (6th Cir.), Cert. Denied, 449 U.S. 1067 (1980), Bruce E. Dick

Washington Law Review

This note will first examine whether in fact accountants can be held primarily liable for proxy violations. Concluding that they can, the note will scrutinize the court's opinion to determine whether it requires scienter for all primary violators or only for accountants. The court's rationale suggests that the court intended to apply a uniform standard of culpability. This note will then compare the court's reasoning with the reasoning that led courts in two other circuits to choose, at least in some cases, negligence as the standard for primary violators. The comparison will show negligence to be the more appropriate minimum …

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Liability Of Accountants For Proxy Violations—The Appropriate Standard Of Culpability—Adams V. Standard Knitting Mills, Inc., 623 F.2d 422 (6th Cir.), Cert. Denied, 449 U.S. 1067 (1980), Bruce E. Dick Nov 1981

Liability Of Accountants For Proxy Violations—The Appropriate Standard Of Culpability—Adams V. Standard Knitting Mills, Inc., 623 F.2d 422 (6th Cir.), Cert. Denied, 449 U.S. 1067 (1980), Bruce E. Dick

Washington Law Review

This note will first examine whether in fact accountants can be held primarily liable for proxy violations. Concluding that they can, the note will scrutinize the court's opinion to determine whether it requires scienter for all primary violators or only for accountants. The court's rationale suggests that the court intended to apply a uniform standard of culpability. This note will then compare the court's reasoning with the reasoning that led courts in two other circuits to choose, at least in some cases, negligence as the standard for primary violators. The comparison will show negligence to be the more appropriate minimum …

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A Delicate Assignment: The Regulation Of Accountants By The Sec, Roberta S. Karmel Jan 1981

A Delicate Assignment: The Regulation Of Accountants By The Sec, Roberta S. Karmel

Faculty Scholarship

No abstract provided.

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Accounting For Mergers, Acquisitions And Investments, In A Nutshell: The Interrelationships Of, And Criteria For, Purchase Or Pooling, The Equity Method, And Parent-Company-Only And Consolidated Statements, Ted J. Fiflis Jan 1981

Accounting For Mergers, Acquisitions And Investments, In A Nutshell: The Interrelationships Of, And Criteria For, Purchase Or Pooling, The Equity Method, And Parent-Company-Only And Consolidated Statements, Ted J. Fiflis

Publications

No abstract provided.

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Securities Law - Rule 10b-5 - Recklessness Formulation Of Scienter Requirement Under Rule 10b-5, Thomas G. Wilkinson Jr. Jan 1980

Securities Law - Rule 10b-5 - Recklessness Formulation Of Scienter Requirement Under Rule 10b-5, Thomas G. Wilkinson Jr.

Villanova Law Review (1956 - )

No abstract provided.

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Accounting And Accountability: Overview Of The Accounting Provisions Of The Foreign Corrupt Practices Act Of 1977, Thomas E. Baker Jun 1979

Accounting And Accountability: Overview Of The Accounting Provisions Of The Foreign Corrupt Practices Act Of 1977, Thomas E. Baker

Washington and Lee Law Review

No abstract provided.

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Betterment Accounting: A Requiem By The Sec, James M. Van Nostrand Oct 1978

Betterment Accounting: A Requiem By The Sec, James M. Van Nostrand

Law Faculty Scholarship

The railroad industry, unlike almost every other industry, has a depreciation accounting system all its own known as betterment accounting. In sharp contrast to generally-accepted methods of depreciation, such as ratable depreciation, where the cost of the capital asset is systematically expensed over the useful life of the asset, under the betterment practice, the initial cost of track structures is recorded as a nondepreciable asset. Subsequent replacement costs are then charged directly to operating expense as an "adequately reliable" measure of depreciation. Justifications for this unique system of accounting relate primarily to the peculiar nature of railroad track structure-a large …

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Legal Duty To The Unborn Plaintiff: Is There A Limit, Frank Gulino Jan 1978

Legal Duty To The Unborn Plaintiff: Is There A Limit, Frank Gulino

Fordham Urban Law Journal

Author traces the history of legal duty in prenatal injury cases and examines the factors which contributed to the expansion and evolution of such duty. Author examines the approaches used by courts in deciding whether to grant a cause of action for prenatal injuries and analyzes recent decisions and what effect they may have on the future prenatal injury litigation.

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Limited Partnerships In Diversity: The Effect Of Rule 17(B) On Federal Jurisdiction, Marian Burnbaum Jan 1978

Limited Partnerships In Diversity: The Effect Of Rule 17(B) On Federal Jurisdiction, Marian Burnbaum

Fordham Urban Law Journal

Article discusses the Uniform Limited Partnership Act (ULPA) which removed the ability of limited partners to sue or be sued upon partnership rights and how federal courts have different approaches for determining a limited partnerships citizenship under the Federal Rule of Civil Procedure 17(b). One approach applies the common law citizenship rule for unincorporated associations which makes the limited partnership a citizen of every state in which any general or limited partner resides. The alternative method first utilizes Rule 17(b) which directs the court to state law in the location of proper parties to the action where the court may …

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Hunters And The Hunted: Rights And Liabilities Of Bailbondsmen, Michael Goldstein Jan 1978

Hunters And The Hunted: Rights And Liabilities Of Bailbondsmen, Michael Goldstein

Fordham Urban Law Journal

This Note examines the development of this extrajudicial power to make arrests, the manner in which it is handled in the context of tort law, and the impact of civil rights legislation on the rights of bailbondsmen.

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Challenging New York Grand Jury Composition: The Barrier Of The "Systematic And Intentional Exclusion" Requirement, Pearl Zuchlewski Jan 1978

Challenging New York Grand Jury Composition: The Barrier Of The "Systematic And Intentional Exclusion" Requirement, Pearl Zuchlewski

Fordham Urban Law Journal

Note examines the statutory law which provides for a grand jury in New York, the background of federal constitutional requirements, and New York court decisions which have interpreted the statutes when defendants or witnesses have challenged a grand jury for failing to conform to "the very idea of a jury," which is a body "composed of the peers or equals of the persons whose rights it is selected or summoned to determine his neighbors, fellows and associates.

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Juvenile Privacy: A Minor's Right Of Access To Contraceptives, Victor D'Ammora Jan 1978

Juvenile Privacy: A Minor's Right Of Access To Contraceptives, Victor D'Ammora

Fordham Urban Law Journal

This note traces the historical development of an adult's right to privacy, explore and evaluate the minor's right of access to contraceptives, and focus on parental involvement in a minor's personal decisions regarding abortion and contraceptives.

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De Novo Review Under The Food Stamp Act: Interpreting "Administrative Action", Thomas Tesoro Jan 1978

De Novo Review Under The Food Stamp Act: Interpreting "Administrative Action", Thomas Tesoro

Fordham Urban Law Journal

Note examines the judicial review of the Secretary of Agriculture’s determination of households eligible for the food stamp program and compares the various approaches adopted by different circuits.

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Ending Discrimination Against The Handicapped Or Creating New Problems? The Hew Rules And Regulations Implementing Section 504 Of The Rehabilitation Act Of 1973, Abbe Herbst Jan 1978

Ending Discrimination Against The Handicapped Or Creating New Problems? The Hew Rules And Regulations Implementing Section 504 Of The Rehabilitation Act Of 1973, Abbe Herbst

Fordham Urban Law Journal

Congress' intention of the Rehabilitation Act of 1973 was to eradicate discrimination based on handicap. Note examines how the Rules and Regulations promulgated to implement section 504 of the Act by permitting waivers under certain circumstances fall short of accomplishing this goal and examines the small, but increasing number of cases decided under the Act.

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Criminal Law- Entrapment Defense- Jury Entitled To Disbelieve A Defendant's Unrebutted Test, Alex Calabrese Jan 1978

Criminal Law- Entrapment Defense- Jury Entitled To Disbelieve A Defendant's Unrebutted Test, Alex Calabrese

Fordham Urban Law Journal

Article summarizes United States v. Townsend and argues that a defendant’s wiliness and enthusiasm in carrying out the commission of a crime is irrelevant to the issue of whether the defendant was initially predisposed to commit the offense.

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Constitutional Law--Due Process And Equal Protection--Price-Anderson Act's $560,000,000 Limit On Liability From A Nuclear Power Plant Accident Is Unconstitutional, Michael Fitzgerald Jan 1978

Constitutional Law--Due Process And Equal Protection--Price-Anderson Act's $560,000,000 Limit On Liability From A Nuclear Power Plant Accident Is Unconstitutional, Michael Fitzgerald

Fordham Urban Law Journal

Article summarizes Carolina Environmental Study Group v United States Atomic Energy Commission and congressional intent of the Price-Anderson Act. Article then speculates that the Price-Anderson Act will be found to be unconstitutional by the Supreme Court

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State And Local Tax Incentives For Urban Growth: A Concept Whose Time Never Was?, Joseph Murphy Jan 1978

State And Local Tax Incentives For Urban Growth: A Concept Whose Time Never Was?, Joseph Murphy

Fordham Urban Law Journal

Article discusses the principal tax benefit programs available to private businesses which invest in urban industrial and commercial development, and in housing construction in New York. Article discusses tax incentives created specifically to encourage job development and industrial expansion with particular attention to the Job Incentive Program and investment tax credit schemes.

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The Confrontation In The Electoral Forum Between Compelled Disclosure And Freedom Of Association: Recent Developments Concerning Vital Rights, Robert Horkovich Jan 1978

The Confrontation In The Electoral Forum Between Compelled Disclosure And Freedom Of Association: Recent Developments Concerning Vital Rights, Robert Horkovich

Fordham Urban Law Journal

Article discusses the conflict between right of an individual to maintain the privacy of his beliefs and associations and the right or the government to compel disclosure of a citizen’s political activities in light of recent Supreme Court decisions.

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