Michael T. Rave

Day Pitney LLP

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Recently by Michael T. Rave

The Role Of The Corporate Secretary In The New Post-Sarbanes/Oxley Arena

Editor: How has corporate governance changed and evolved since the implementation of Sarbanes-Oxley in 2002? Rave: Corporate governance has evolved into a completely new aspect of management responsibility. Most companies have created disclosure or compliance committees and many valuable resources...

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Understanding SFAS 150

In May, 2003, the Financial Accounting Standards Board ("FASB") issued Statement of Financial Accounting Standards No. 150 - Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity. SFAS 150 establishes standards for how an issuer classifies and measures...

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