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Results: 1-10 of 237

The SEC proposes Roadmap for the potential use of financial statements prepared in accordance with IFRS by U.S. issuers
  • Alston & Bird LLP
  • USA
  • August 28 2008

Yesterday the Securities and Exchange Commission (SEC) unanimously voted to publish for public comment a Roadmap that could potentially phase out the application of United States Generally Accepted Accounting Principles (GAAP) by U.S. issuers, beginning in the year 2014, and instead mandate the application of International Financial Reporting Standards (IFRS) for financial reporting


The attractive C corporation
  • Alston & Bird LLP
  • USA
  • September 2 2014

In August a major energy company announced that the corporate managing partner would tender to buy out the publicly traded interests in its master


Georgia Supreme Court confirms business judgment rule protection
  • Alston & Bird LLP
  • USA
  • July 15 2014

In a landmark decision, FDIC v. Loudermilk, the Georgia Supreme Court confirmed that the business judgment rule protects Georgia’s directors and


Retail advertising: consumer class actions gaining traction
  • Alston & Bird LLP
  • USA
  • July 6 2015

Retailers continue to face litigation and enforcement activity concerning their price advertising practices. In particular, comparisons of "regular,"


Recent state gift card policy changes are all over the map
  • Alston & Bird LLP
  • USA
  • February 23 2015

The Oregon Legislature recently introduced legislation that would reestablish gift cards as a type of unclaimed property reportable to Oregon


Trade secret protection in revised “Safer Consumer Products Regulations”
  • Alston & Bird LLP
  • USA
  • February 7 2013

On January 29, 2013, the California Department of Toxic Substances Control (DTSC) released a revised version of its regulations to regulate consumer


Loss duplication regulations finalized
  • Alston & Bird LLP
  • USA
  • October 1 2013

Nine years after enactment of Section 362(e)(2) and seven years after proposal of regulations, the Treasury issued final regulations, effective for


SEC approves PCAOB’s new related party auditing standard and other related amendments
  • Alston & Bird LLP
  • USA
  • November 11 2014

On October 21, 2014, the Securities and Exchange Commission (SEC) approved the rules proposed earlier this year by the Public Company Accounting


Cybersecurity: what directors need to know in an era of increased scrutiny
  • Alston & Bird LLP
  • USA
  • August 6 2014

"Boards that choose to ignore, or minimize, the importance of cybersecurity responsibility do so at their own peril." SEC Commissioner Luis A


Retail outlets: a great deal? A steal? Or “not for real”?
  • Alston & Bird LLP
  • USA
  • August 21 2014

The great American pastime of outlet shopping is now the "next big thing" in class action litigation. Since when did getting a great deal become the