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SEC actions; false financials

Article Abstract:

The various 'creative accounting' practices are described and can include improper revenue recognition, accruals of future losses, use of unsupportable depreciable lives, and misapplication of the concept of materiality.

Author: Terwilliger, George J., III
Publisher: ALM Media, Inc.
Publication Name: The National Law Journal
Subject: Law
ISSN: 0162-7325
Year: 2001
Securities fraud, Disclosure (Securities law), Recognition of gain or loss (Taxation), Recognized gain or loss (Taxation)

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Corporate compliance

Article Abstract:

Corporate compliance with investigative demands after the World Trade Center and Pentagon Attacks of 2001 is discussed. The difference between grand jury subpoenas, which can be based on national security laws, and civil investigative demands is summarized.

Author: Terwilliger, George J., III
Publisher: ALM Media, Inc.
Publication Name: The National Law Journal
Subject: Law
ISSN: 0162-7325
Year: 2001

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Clock ticks on 9/11 detentions; new terror law may force DOJ's hand

Article Abstract:

A possible deadline to detaining persons part of the investigation into the World Trade Center and Pentagon Attacks of 2001 is discussed. The Department of Justice gained broad powers with the Antiterrorism Act of 2001, but is also constrained by a new 7-day limit on detentions.

Author: Rovella, David E.
Publisher: ALM Media, Inc.
Publication Name: The National Law Journal
Subject: Law
ISSN: 0162-7325
Year: 2001

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Subjects list: United States, Investigations, Terrorism, World Trade Center and Pentagon Attacks, 2001
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