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Member Articles


Financial Reporting Standard for Medium Sized Entities (FRSME): Will the move to the FRSME impact my company financial statements?

Contacts: Mike Whittall or Joyce NicolsonAnderson Anderson & Brown LLP (Scotland)On 29 October 2010, the accounting standards board issued its proposal to introduce an international based financial reporting framework fo ...

Good Governance: Accountability in Business & Public Sectors

By: Ismael Falcón OrtegaFalcón Sánchez & Associates, Puerto Rico Good governance…what does it mean? Why is it important for business management to run an operation effectively? What are the implications of ...

SEC Proposes “Family Office” Definition

By: Irwin M. Latner, Patrick D. Sweeney, Richard M. MorrisHerrick, Feinstein LLP, New York, NYOn October 12, 2010, the SEC proposed Rule 202(a)(11)(G)-1 to define "family offices," which will be excluded from ...

Immediate Change to the U.S. Definition of an Accredited Investor

Contact: Albert S. Dandridge, III, Joseph J. Devine and Anthony L. CiucaSchnader Harrison Segal & Lewis LLP, Delaware and Pennsylvania, USAOn July 21, 2010, President Obama signed into law the Dodd-Frank Wall Street Refo ...

Recent Changes to "Accredited Investor" Standard

By: Irwin M. Latner and Patrick D. SweeneyHerrick, Feinstein LLP., New York, New York, USA As a follow-up to our recent alert on the implications of the Private Fund Investment Advisers Registration Act of 20 ...

SEC Adopts "Pay to Play" Rule For Investment Advisers, Their Principals and Key Employees

By: Irwin A. Kishner, Patrick D. Sweeney, Richard M. MorrisHerrick, Feinstein LLP, New York, NYThe SEC adopted a new rule under the Investment Advisers Act of 1940 designed to curtail the practice of making contributions ...

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