SEC Speaks on Third Party Residual Guarantees
Keyes, Robert
Lessors must change practices and take corrective action.
At the …
Category: ELT
Basel II means big changes
One way or another, the new Accord is going to affect your business.
As if you didn’t have enough to wor…
Are National Banks Exempt from UCC Requirements?
A look at a recent Rule by the Office of the Comptroller of the Currency
The Offic…
Recent FASB Initiatives on Fair Value
More assets and liabilities will be measured at fair value.
The issue of whether cost or fair…
ELA unveils redesigned marketing assistance Web site
As marketing and sales professionals, having access to the right marketing resources …
Enron accounting vs. lease accounting: Apples to oranges
Financial Watch
Enron’s use of off-balance sheet Special Purpose Entities …
A Leveraged Lease Primer
Brady, Deborah
Understanding the tax and accounting treatments of this powerful equipment finance tool. </p…
What’s in a Name?
Under Revised Article 9, questions remain about individual debtors on UCC financing statements.
Filing a financin…
New & Joint Ventures
American International Group, Inc. (AIG), New York, announces the formation and launch of AIG Commercial Equipment Fi…
SEC Report Calls for Overhaul of Lease Accounting
But change may be five years off…
On June 15,2005, the securities and Exchange …