Understanding Deferred Tax Liability: Definition and Examples

Learn about deferred tax liability, its causes, calculation, and examples like installment sales and depreciation, to grasp ...
Law

'Omnicare' and Opinion Statements Liability in Securities Cases

On Tuesday, the Supreme Court released its long-awaited opinion in Omnicare v. Laborers District Council, 575 U.S. ____ (2015), which rejected the application of a solely objective standard in ...
JD Supra

Supreme Court Clarifies Liability Standard for Statements of Opinion in Securities Offering Registration Statements

A common question under Section 11 of the Securities Act of 1933 is whether and under what circumstances an issuer’s statement of opinion or belief may give rise to liability. The Supreme Court ...
Reuters

SPACs and speculation: the changing legal liability of forward-looking statements

July 7, 2021 - Nowadays it's hard to browse any financial news headlines without seeing at least one title referencing the seemingly ubiquitous, buzzy term "SPACs," otherwise known as special purpose ...
Seeking Alpha

What Is A Liability? Definition And Examples

A liability is a financial obligation or debt owed. Liabilities are key elements on every company’s balance sheet, and therefore, important to stock and bond investors. Learn more. In finance and ...
JD Supra

Supreme Court Clarifies Liability for Statements of Opinion in Registration Statements

The U.S. Supreme Court ruled today that a statement of opinion in a registration statement cannot be actionable as a misstatement of fact under § 11 of the Securities Act of 1933 if the issuer ...