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 ...

Of the multitude of disclosures required by real estate licensees and sellers of residential property, few are as well known as the Real Estate Transfer Disclosure Statement, typically referred to as ...

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 ...

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 ...

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 ...

Patent Term Adjustment (PTA) is a statutory right established by the American Inventors Protection Act of 1999 and currently codified in 35 U.S.C. § 154. PTA provides additional days of patent term ...