Volume 72 - Number 3

Business Lawyer - Vol. 72, No. 3

The Business Lawyer

Business Lawyer - Vol. 72, No. 3

Complete Collection for Summer 2017

72(3): 755-762 (Summer 2017)
On November 4–5, 2016, the Business Law Section of the American Bar Association hosted the biennial Delaware Business Law Forum1 in Wilmington, Delaware. This piece does not attempt to provide a verbatim recitation of the discussions that took place at the Forum. Rather, it endeavors to summarize and synthesize the major areas of debate and offer readers some insight into the collective thinking of the panelists and attendees.

72(3): 763-891 (Summer 2017)
This Annual Review (“Review”) was prepared by the Subcommittee on Annual Review of the Committee on Federal Regulation of Securities of the ABA Business Law Section. The Review covers significant developments in federal securities law and regulation during 2016. The Review is divided into three sections: regulatory actions, accounting statements, and caselaw developments. The Review is written from the perspective of practitioners in the fields of corporate and securities law. This results in an emphasis on significant developments under the federal securities laws relating to companies, shareholders, and their respective counsel. Our discussion is limited to those developments that are of greatest interest to a wide range of practitioners and addresses only final rules.

72(3): 763-766 (Summer 2017)
This Annual Review (“Review”) was prepared by the Subcommittee on Annual Review of the Committee on Federal Regulation of Securities of the ABA Business Law Section. The Review covers significant developments in federal securities law and regulation during 2016. The Review is divided into three sections: regulatory actions, accounting statements, and caselaw developments. The Review is written from the perspective of practitioners in the fields of corporate and securities law. This results in an emphasis on significant developments under the federal securities laws relating to companies, shareholders, and their respective counsel. Our discussion is limited to those developments that are of greatest interest to a wide range of practitioners and addresses only final rules.

72(3): 767-788 (Summer 2017)
During 2016, the U.S. Securities and Exchange Commission (the “Commission” or “SEC”) continued its efforts on rulemaking required by the Dodd-Frank Wall Street Reform and Consumer Protection Act (the “Dodd-Frank Act”), the Jumpstart Our Business Startups Act (the “JOBS Act”), and the Fixing America’s Surface Transportation Act (the “FAST Act”).

72(3): 789-822 (Summer 2017)
In 2016, the Financial Accounting Standards Board (the “FASB”) issued three more Accounting Standards Updates (“ASUs”) to its Accounting Standards Codification (“ASC” or the “Codification”) than it issued in 2015. Of the twenty ASUs that it issued, the FASB issued three standards that relate to major standard-setting projects initially begun as a part of the convergence efforts with the International Accounting Standards Board (“IASB”), five standards that clarified the revenue recognition standard adopted in 2014, including one standard that represented technical corrections or improvements in narrow areas and one that conformed the Codification to actions taken by the staff of the U.S. Securities and Exchange Commission (“SEC”), one standard that is applicable to not-for-profit entities (“NFPs”), and five additional standards, including three standards that simplified existing standards and one containing technical corrections and improvements. In addition, the FASB issued five standards that were consensuses of the FASB’s Emerging Issues Task Force (the “EITF”) and one that was a consensus of the FASB’s Private Company Council (the “PCC”). In 2015, the FASB issued seventeen ASUs, including four that were consensuses of the FASB’s EITF and two that conform the Codification to revised guidance issued by the staff of the SEC.

72(3): 823-891 (Summer 2017)
This Annual Review (“Review”) was surveys important caselaw changes from a variety of federal regulators.

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