Angel Investor Tax Credit August 15th, 2010Finance, Accounting & Compensation, Tax Jeff Weinkle & Mitchell Kopelman of accounting and consulting firm, Habif, Arogeti & Wynne, LLP., explain the practical meaning of Georgia House Bill 1069, the Angel Investor Tax Credit. Full article. Read More
High Technology Update: Representations and Warranties Insurance August 13th, 2010M & A Risk Management, Tech Transactions TESTTT Risk management firm, William Gallagher Associates provides this walkthrough for M & A transaction insurance. Full Article. Read More
VC-Backed IPO Pipeline: Lots of Inflow and Outflow August 11th, 2010Private Equity, Tech IPO IPO peHub has posted the updated VC-backed IPO pipeline, featuring six new IPOs. note: member log-in required Read More
Attention, Tech Executives: Watch Out for Revenue Recognition Trap August 10th, 2010Finance, Accounting & Compensation John Yates, MMM Articles, Revenue Recognition Revenue recognition issues can cause disastrous problems if not addressed early in a company’s development. John Yates examines the lessons to be learned from companies that have violated the revenue recognition rules. Read More
From the Archives: “Revenue Recognition Bulletin Vol. 1 No. 1” August 10th, 2010Finance, Accounting & Compensation, Recent Legal News Contracts, Executive Search, Revenue Recognition, Revenue Recognition Bulletin, SEC By Paul Arne and Ross Albert This Morris, Manning & Martin Revenue Recognition Bulletin reviews case developments in the Rev Rec area and identifies practical suggestions for addressing these developments. On January 12, 2004, Computer Associates International (“CA”), one of the world’s largest software companies, announced that it had received a so-called “Wells Notice” from the staff of the SEC. The SEC’s Division of Enforcement issues a Wells Notice when it plans to recommend an enforcement action to Read More
From the Archives: “Attention IT Departments: Sarbanes-Oxley Has a New Rule for You” August 9th, 2010Tech IPO Questions and answers about the Sarbanes-Oxley Act by John C. Yates. Use the toolbar above the document to zoom in or open article in a separate window. Archives [gview file=”http://www.www.mmmtechlaw.com/wp-content/uploads/2010/08/Sarbanes-Oxley.pdf”] Read More
EITF Releases Proposed Revenue Recognition Rules August 9th, 2010Finance, Accounting & Compensation Revenue Recognition This BDOTech articlebreaks down the changes that the new EITF guidance will have on technology companies in regard to revenue recognition. Read More
“The Board View of Leadership” August 9th, 2010MMM Tech Law Video Channel Board of Directors/Governance, Entrepreneurs From a Board of Directors’ perspective, this Forbes article offers tips and insights for Start-up CEOs. Read More
“U.S. Supreme Court Issues Key Ruling on ‘Processes’ as Patentable Subject Matter.” August 9th, 2010Patents/IP By John R. Harris and Daniel Sineway The U.S. Supreme Court today (June 28, 2010) handed down its highly-anticipated opinion in the case of Bilski v. Kappos, Case No. 08-964. The Supreme Court affirmed the decision of the Court of Appeals for the Federal Circuit and held that the subject matter of Mr. Bilski’s patent application was not patentable subject matter. However, in ruling against Mr. Bilski and denying him a patent, the Supreme Court said that the Federal Read More
“When Mentoring Goes Bad” August 9th, 2010Entrepreneurial Info Choosing the wrong mentor can have disastrous results. This article explains what to watch out for when taking on a mentoring partnership. Read More