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Opportune LLP

Business Combinations vs Asset Acquisitions ...

Opportune LLP on

The classification of a transaction as either a business combination or an asset acquisition for financial reporting purposes has recently received greater attention. The differences between the two types of transactions can...more

Opportune LLP

Valuation Differences Between Business Combinations and Asset Acquisitions

Opportune LLP on

The decision of whether to classify a transaction as either a business combination or an asset acquisition has recently received greater attention. This article will not explore accounting-based pronouncements or the...more

Latham & Watkins LLP

Ninth Circuit Applies Omnicare to Section 10(b) and Rule 10b-5 Claims

Latham & Watkins LLP on

The Ninth Circuit follows the Second and Tenth Circuits in extending Omnicare’s requirements for pleading the falsity of opinion statements to claims under Section 10(b) and Rule 10b-5. In recent years, courts have...more

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