This lesson will introduce American environmental law students to general principles of international law, with some examples of how such principles create and influence international environmental law.
This series of three tutorials leads students through nine problems involving the taxation of partners and partnerships. The tutorials will be most useful when students have prepared the problems before turning on the computer. After having completed the tutorials, students should have a good understanding of the basic tax rules for partnerships.
This lesson is the first part of a two-part introduction to the federal crowdfunding exemption from the registration requirement of the Securities Act of 1933. Before taking this lesson, students should have a basic understanding of the Securities Act of 1933 and its registration requirement.
This lesson is the second part of a two-part introduction to the federal crowdfunding exemption from the registration requirement of the Securities Act of 1933. You should not take this lesson until after you have completed Part 1.
This lesson will provide students with an introduction to the federal regulation of proxy solicitation.
The purpose of this lesson is to serve as an introduction to the rapidly growing area of trade dress law. Several new developments have occurred in this area of the law just in the past five years. Most of these developments deal with the correct balance between protecting the freedom of competitors to copy packaging or design features on the one hand and protecting the appearance or physical features of a product when these packaging or design features operate as indications of source on the other.
This lesson is an introduction to patent issues under TRIPS, an important international agreement that impacts the national patent laws of all member countries of the World Trade Organization. This includes over 170 countries, including not only industrialized countries, but all developing and least developed countries. Because TRIPS imposes restrictions on national law in all countries, understanding TRIPS is important to understanding what changes to patent law is possible - in the United States and beyond.
This lesson discusses the accounting treatment of inventory: how to value inventory on the balance sheet, inventory as an expense (the cost of goods sold), and different methods of determining the cost of goods sold. It does not cover the lower-of-cost-or-market rule, which is dealt with in a separate lesson.
On completion of the lesson, the student will be able to:
This lesson discusses the lower-of-cost-or-market rule that sometimes requires the book value of inventory to be reduced to its market value. Before taking this lesson, you should already be familiar with the basic accounting rules that govern inventory. Another lesson, Inventory and the Cost of Goods Sold, covers those basic concepts.
This lesson is intended for students who have studied irreparable injury in class, and want to expand and refine their knowledge.
This lesson focuses on basic concepts and terminology and addresses issues contained in what are called the legal capital provisions of corporate codes. You will encounter equity capitalization, par value, capital, capital surplus and earned surplus accounts in a balance sheet.
This is the third part of five related lessons concerning the issuance of securities by a corporation.