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Vol. 12, Nos. 1-26, pp. 1-638 Jan. 5 -- June 29, 2009 A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z
ACCOUNTANTS
BearingPoint sale of business unit to PricewaterhouseCoopers approved, 553
Ernst & Young former partner convicted of sharing information with friend and broker (S.D.N.Y.), 489 Tax shelter promotion, practitioner-client privilege not extended to written direct and indirect communications with corporate representatives and agents (7th Cir.), 624
Business combination accounting, contingent items guidance near finalization, 192; staff guidance issued, 311; Final Regs. expected, 370; staff directed to proceed with next-to-final draft, 491; bank regulators collaborate with FASB, 492; IASB to address issues, 511; SEC guidance updated to match FASB requirements, 540
Consolidation of U.S. and international standards
IASB faces political pressure, project threatened, 513
SEC disappointed with small number of comments, 418 Fair value
Bank bailouts, trade groups urge administration not to tamper with principles in financial rescue package, 175
Derivatives, IASB not to change day-one gains and losses or liabilities with demand features, 194 Disclosure enhancements expected in third quarter, 398; Final Regs. delayed, informal trials to be conducted, 512 EU changes rejected by IASB, EC mulls response, 59 Failure to observe fair value accounting is root of crisis, Goldman Sachs CEO says, 341 FASB proposal criticized, 79; changes approved to eliminated disclosure requirements on quarterly statements, 108; guidance revised, 129; additional guidance expected, 174; April release expected, 238; draft released, 265; IASB seeks comments on U.S. proposal, 266; guidance approved, 309; issued, 338; EU finance ministers seek adoption of FASB changes, 339; guidance well received, other-than-temporarily impairment guidance raises concerns, 372; PCAOB issues auditor practice alert, 400; expedited process defended, 418; IASB declines to change standards to match FASB other-than-temporarily impairment guidance, 420; Bachus (R-Ala) requests hearing on effectiveness, 452; banking groups again criticize OTTI, 467; FASB and IASB urged to review and improve standards, 512; IASB chairman to face EU over EU demands, 536 Financial instruments
Basel Comm. issues guidance, 371
Consolidations and derecognition, IASB to hold roundtable discussion on off-balance-sheet reporting, 399; agreement reached on delaying finalization, 493; IASB roundtable addresses issues, 536; FASB planning guidance, 538; IASB warned about retroactive application, 570; more work needed to win constituent support, 596; IASB denies shift to full fair value, 598; balance sheets likely to balloon, 598; likely changes outlined, 626 Current value method under consideration, 451 Disclosures and liquidity measurements, IASB updates standards, 217 FASB and IASB reach agreement on simplified measurement, 285; proposal possible by end of year, 313; Board prepares for final vote, 595 IASB chairman to face EU over EU demands, 536 International standards project threatened by political pressures, 513; IASB argues changes better than adopting FASB rules, 570 Group of Thirty calls for increased flexibility, 80 Hedge and private equity funds, alternative investment guidance expected, 450 House Fin. Serv. panel schedules hearing, 216 International standards, IFRIC rejects constituent requests, 467; FASB and IASB urged to review and improve standards, 512; IASB urged to review and improve standards, 512; exposure draft unveiled, comments sought, 513 Liabilities, draft guidance issued, 449 SEC
Chamber of Commerce recommends use of SEC study findings, 146
IFRS proposal needs to be reconsidered, SEC chair nominee comments, 109 Trade groups criticize FASB and SEC response to crisis, 239 Joint ventures, IASB redeliberates proposals following constituents' comments, 494 Nonprofit organization mergers, FASB final standards expected, 192; issued, 510 PCAOB Prop. Regs., SEC seeks comments on special and annual reports and successor firm registrations, 625 Variable interest entities, consolidated returns, FASB continues to grapple with kick-out rights and power sharing arrangements, 264; progress reported, 339; FASB moves toward final draft, qualified special-purpose entities to be eliminated, 491
Aeroports de Paris and Nuance Group joint venture cleared by EC, 38
Bankruptcy, Fairchild and affiliates file for Ch. 11 protection, stalking horse named, 291 Delta Air Lines
Capacity cut, voluntary severance program announced, 8
Flight attendant seniority list merger backed, union charges breach of Railway Labor Act (D.D.C.), 172 Italy, Alitalia restructuring
AirFrance-KLM merger approved, 241
Antitrust authorities to avoid blocking merger of operations, 84
Austrian Airlines takeover under antitrust authority investigation, 151
British Midland acquisition, EC approves, 496 SB Brussels Airlines takeover faces full EC review, 111; EC clears subject to route changes, 630
Canada, Labatt Brewing/Lakeport Brewing Income Fund merger not to be challenged, 85
Building and construction, successor of dissolved firm liable for unpaid pension contributions (E.D. Mo.), 77
Exempla managed Colo. hospitals, arbitration slated over sale of stock to Catholic nonprofit system, 62; sale violates state law, 578
MMM Holdings/PMC Holding merger, post-closing adjustment payment claims required to be arbitrated (Del. Ch.), 30 Union organizers, right of access to newly acquired stores not subject to arbitration (M.D. Pa.), 366
Attorney-client privilege re intellectual property due diligence, 344
Bankruptcy reorganizations, securing cost basis, 469 Business restructuring, OECD draft on transfer pricing and tax treaty application, 18 Corporate acquisition indebtedness, avoiding IRC §279 penalties, 323 Earn-outs, agreement drafting strategies, 581 Factors driving current merger activities, 635 GM stock as worthless, Analysis & Perspective, 607 Merger agreements in a down market, 292
Airlines
Canada
See CANADA
BASF acquisition of Ciba Holding approved subject to divestments (FTC), 303
Dow Chemical/Rohm and Haas merger, FTC clears as Dow seeks to back out, 95; Canada approves, Dow not to proceed, 111 Concrete manufacturers, Oldcastle Architectural/Pavestone merger, FTC seeks to block (FTC), 49; offer withdrawn, 71 Credit crisis, House panel examines role in bank merger climate, 253 DOJ
Antitrust Div., Varney nominated to head, 96; Senate Judiciary Comm. considers, 230; Judiciary Comm. reports nomination, 277; senior leadership team announced, 389
Competition re enforcement, Center for American Progress report highlights challenges to restoring balance, 464 Electricity
Electricite de France acquisition of British Energy cleared by EU regulators, 13
Partial acquisitions, FTC urges FERC to gauge effects falling short of control, 441 Schneider Electric/Legrand merger, EU regulator's flawed denial of merger may lead to compensation (ECJ), 131
Economic crisis not justification to relaxed, DOJ official says, 487
Obama administration to be robust, online privacy issues seen as factor, 463
Audiovisual market, Competition Authority favors stronger regulation, 427
Banque Populaire/Caisse d'Epargne merger approved, 633 Enforcement authority consolidated in new Competition Authority, 83; first meeting held, 219
Bureau of Competition acting director Wales to leave, 304
Commissioner outlines challenges facing agency, 331 Jurisdictional threshold increased, 27 Grocers, Whole Foods/Wild Oats merger, Whole Foods seeks competitors' information as defense to FTC administrative proceedings, 47; merger in public interest only remaining issue, 69; request to halt FTC proceeding denied (D.C. Cir.), 96; FTC postpones proceeding, 122; settlement reached (FTC), 229 Health care industry
Enforcement likely to increase in face of increased plan mergers, 319
Hospital mergers, FTC review to focus on potential for quality of care improvement, 163 Omnicare antitrust claims against merged Medicare prescription drug insurers dismissed for lack of evidence (N.D. Ill.), 70 Plan consolidations, AHA urges increased review and enforcement, 474 U.S. markets dominated by one or 2 insurers, 114
Alitalia restructuring
AirFrance-KLM merger approved, 241
Antitrust authorities to avoid blocking merger of operations, 84 Chrysler Fiat deal not to be reviewed, 87; merger may present antitrust risks to European acquisitions, 453; EC warns German, British, and Italian governments against setting conditions for merger, 472 Regulators seek closer scrutiny, 84 Medical equipment manufacturers, Galil Medical/Endocare merger abandoned after FTC investigation launched, HealthTronics agrees to purchase Endocare, 604 Merger analysis, ICN adopts new recommended practices, 574 Mitsubishi Rayon Co takeover of Lucite Intl., China conditionally approves, 425 Newspaper industry seeks exemption, 386 OECD discusses enforcement in light of economic realities, 220 Oil and gas, RWE/Essent merger, RWE agrees to spin off Germany high pressure transmission network, 268; EC approves, 630 Omya/J.M. Huber merger, EC authorized to suspend investigations (EU Ct. First Instance), 131 Pharmaceutical companies
Merck/Schering-Plough merger
Watchdog group urges FTC to consider effects on drug innovation, 359 Railroad exemption elimination Rust inhibitors, Lubrizol/Lockhart asset purchase, FTC proposes consent order to restore competition (FTC), 190 Semiconductors, Microsemi/Semicoa merger, DOJ challenge transferred to Cal. (E.D. Va.), 278 Ticketmaster/Live Nation merger, antitrust concerns raised, 188; UK OFT refers to Competition Comm., 573 UK, NBTY Europe/Julian Graves grocery store merger, Office of Fair Trading refers completed acquisition to Competition Comm., 288
Attorney-client privilege re intellectual property due diligence, Analysis and Perspective, 344
FCC General Counsel Blumenthal to leave, 29 Fees
Dilatory conduct resulting in additional costs to defendants results in plaintiff's attorneys personal liability for added costs (Del. Ch.), 444
Indemnification, prior judgment on breach of merger claim not bar (Del.), 257 Tender offer price increase, fees rejected for lack of causal connection (Del. Ch.), 334
See generally ACCOUNTING
Consolidated returns, draft legislation released, 423
See MOTOR VEHICLES
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