Contracts

Negotiating contracts can be stressful, even for the most seasoned negotiator. For those new to the process it can be daunting. Ideally both parties are equally invested in the deal going through. But in most cases, one party has a greater need or desire, and there is an imbalance...

The FASB and IASB joint exposure draft on proposed lease accounting changes is pointing to significant changes in reporting that will impact areas from income statements and balance sheets to financial covenants, EBITDA calculations, earn-outs, and compensation agreements. Deloitte recently released results of a survey1 of 284 executives that reported on...