Volume 68 - Number 3

THE BUSINESS LAWYER - Vol. 68, No. 3

The Business Lawyer

THE BUSINESS LAWYER - Vol. 68, No. 3

Complete Collection for May 2013

68(3): 781-784 (May 2013)
The Corporate Laws Committee develops and from time to time proposes changes in the Model Business Corporation Act. The Committee has proposed changes to Section 8.02.

68(3): 785-820 (May 2013),68(3): 785-820 (July 2013)
In 2010 the Legal Opinions Committee circulated an anonymous survey on firm practices in preparing and giving third-party closing opinions in business transactions. This report describes and discusses the responses and is intended to provide a general picture of the practices law firms of various sizes follow in preparing and giving closing opinions.

68(3): 821-838 (May 2013),68(3): 821-838 (July 2013),68(3): 821-838 (July 2013)
The Model Nonprofit Corporation Act Subcommittee developed, and from time to time proposes changes in, the Model Nonprofit Corporation Act. The Committee approved the contained amendments on August 4, 2012.

68(3): 842 (May 2013)
The Review covers significant developments in federal securities law and regulation during 2012. The Review is divided into three sections: regulatory actions, accounting statements, and caselaw developments. It is written from the perspective of practitioners in the field of corporate securities law.

68(3): 843-902 (May 2013)
This survey summarizes the significant regulatory developments in federal securities law in the year 2012. The survey specifically addresses recent developments under both Dodd Frank and the JOBS Act.

68(3): 903-910 (May 2013)
This survey summarizes the significant accounting developments as they relate to federal securities regulation in the year 2012. The survey is broken up into three sections. The first focuses on the Financial Accounting Standards Board's Accounting Standards Update. In this update the FASB advised that continuing care retirement community entities should classify advance fees as deferred revenue. The second section focuses on impairment testing for indefinite lived intangible assets and how the Accounting Standards Update affect this area. The final section is on classifying proceeds from the sale of donated financial assets in not-for-profit entities and the applicable Accounting Standards Update.

68(3): 911-976 (May 2013)
This survey summarizes the significant caselaw developments regarding federal securities regulation in the year 2012.

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