Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. David Kindness is a Certified Public Accountant (CPA) and an expert in the fields of ...

Under U.S. patent law, while there is no duty to perform a search of relevant art, inventors and those associated with filing or prosecuting patent applications as defined in 37 C.F.R. § 1.56 have a ...

Accountants sometimes include important notes regarding a company's assets, liabilities or equity on financial statements. Notes can be added as an attachment to a financial statement or as a footnote ...

Any responsible buyer wants to know everything about the home they’re buying before signing on the dotted line. After all, this is probably the biggest purchase you will ever make, so due diligence is ...

Per Federal Public Law 100-679, the federal government requires institutions of higher education that receive more than $25 million in federal research contracts or grants to disclose their cost ...

Shareholders have brought a number of recent lawsuits against companies alleging, among other things, that the proxy statements used to solicit their votes were false or misleading. These lawsuits ...

The SEC recently amended its disclosure requirements for historical and pro forma financial statements arising from acquisitions and dispositions. [1] While the revisions are fairly technical, overall ...