| 目錄 |
| | Volume One | |
| | | The Current Market Environment: Causes & Consequences | 17 |
| | | 1. | Containing Systemic Risk: The Road to Reform -- The Report of the CRMPG III, August 6, 2008 -- Excerpts / Alan L. Beller | 19 |
| | | 2. | Board of Governors of the Federal Reserve System: Speech by Chairman Ben S. Bernanke at the Federal Reserve Bank of Kansas City's Annual Economic Symposium, Jackson Hole, Wyoming, August 22, 2008: Reducing Systemic Risk / Thoms C. Baxter, Jr. | 71 |
| | | 3. | Statement by Timothy F. Geithner, President and Chief Executive Officer, Federal Reserve Bank of New York, Before the Committee on Financial Services, U.S. House of Representatives, Regarding Systemic Risk and Financial Markets, July 24, 2008 / Thomas C. Baxter, Jr. | 83 |
| | | 4. | Memorandum of Understanding Between the U.S. Securities and Exchange Commission and the Board of Governors of the Federal Reserve System Regarding Coordination and Information Sharing in Areas of Common Regulatory and Supervisory Interest / Thomas C. Baxter, Jr. | 99 |
| | | 5. | Subprime-Related Securities Litigation: Where Do We Go From Here? / John F. Olson | 115 |
| | | 6. | Excerpts from Selected Recent Developments in U.S. Securities Laws and Corporate Finance / John F. Olson, Jonathan C. Dickey, Stephen I. Glover, Brian J. Lane, Bradford P. Weirick, Ronald O. Mueller, Scott J. Calfas, Amy L. Goodman, James J. Moloney, Paul J. Collins, Gillian McPhee, Peter W. Wardle, Ari B. Lanin | 131 |
| | | 7. | Davis Polk & Wardwell Memorandum: Paulson Proposes Financial Regulatory Overhaul, March 31, 2008 / Richard J. Sandler | 171 |
| | | 8. | Davis Polk & Wardwell Memorandum: SEC Proposes New Rating Agency Rules, June 24, 2008 / Richard J. Sandler | 181 |
| | | 9. | Davis Polk & Wardwell Memorandum: Treasury Encourages the Development of Covered Bonds in the U.S. and Issues "Best Practices", August 1, 2008 / Richard J. Sandler | 195 |
| | | Advising the Board of Directors in the Current Environment | 213 |
| | | 10. | The Sidley Best Practices Calendar for Corporate Boards and Committees / Thomas A. Cole | 215 |
| | | 11. | Advising the Board of Directors in the Current Environment / Ralph C. Ferrara | 239 |
| | | 12. | Risk Assessment/Management and Board Oversight / Amy L. Goodman | 291 |
| | | 13. | Who Owns Your Stock, Who Is Voting Your Stock, and Who Is Trading Your Stock? / Amy L. Goodman | 301 |
| | | Update From the SEC's Division of Corporation Finance | 313 |
| | | 14. | Speech by SEC Staff: Corporation Finance in 2008 -- A Year of Progress, by John W. White, Director, Division of Corporation Finance, American Bar Association, Section of Business Law, Committee on Federal Regulation of Securities, New York, New York, August 11, 2008 / John W. White | 315 |
| | | Private Offering Developments | 339 |
| | | 15. | The SEC's Guidance on Integration and General Solicitation in Connection Wtih Private Offerings / Meredith B. Cross, Jennifer A. Zepralka | 341 |
| | | 16. | O'Melveny & Myers LLP: SEC Approves New Exchange Act Exemption for Compensatory Stock Options and Amendments to Smaller Reporting Company Disclosure Standards and Securities Act Rules 144 and 145 / Martin P. Dunn | 357 |
| | | 17. | Financing Alternatives for Public Companies / Stephen M. Graham | 369 |
| | | 18. | SEC Adopts Amendments to Rules 144 and 145 / Keith F. Higgins, Thomas Holden, Paul M. Kinsella | 417 |
| | | Public Offering Process | 429 |
| | | 19. | Corporate Governance / Jonathan Wolfman, Curtis L. Mo | 431 |
| | | 20. | When Public Companies Raise Private Capital: Some Issues to Consider / David B. Harms | 473 |
| | | 21. | Special Purpose Acquisition Corporations / William H. Hinman, Jr. | 501 |
| | | 22. | IPO Auction Models / William H. Hinman, Jr. | 515 |
| | | SEC Enforcement Trends and Priorities | 581 |
| | | 23. | Outline of Recent SEC Enforcement Actions / Elyse Griffiths, Ritika Ganju, Linda Chatman Thomsen | 583 |
| | | 24. | Significant Recent SEC Enforcement Matters Involving Investment Banks / Richard H. Walker | 683 |
| | | Criminal Enforcement and Internal Investigations | 721 |
| | | 25. | Conducting Internal Investigations in the U.S. and Abroad / Bruce E. Yannett | 723 |
| | | 26. | Remarks Prepared for Delivery by Deputy Attorney General Mark R. Filip at Press Conference Announcing Revisions to Corporate Charging Guidelines, August 28, 2008 / Mary Jo White, Bruce E. Yannett | 755 |
| | | 27. | United States Attorneys Manual, Title 9, Chapter 9-28.000: Principles of Federal Prosecution of Business Organizations / Mary Jo White, Bruce E. Yannett | 763 |
| | | 28. | United States v. Stein, et al., No. 07-3042, (2nd Cir. Aug.28, 2008) / Mary Jo White, Bruce E. Yannett | 791 |
| | | | The United States Foreign Corrupt Practices Act: Enforcement Trends / Colleen P. Mahoney, Charles F. Walker, Erich T. Schwartz, Louis D. Greenstein, Andrew M. Lawrence | 865 |
| | | Private Securities and Derivative Litigation | 915 |
| | | 30. | The Dangers of Relying on Anonymous Sources in Securities Complaints / Gregory A. Markel, Ronit Setton, Abby Meiselman | 917 |
| | | 31. | Corporate Governance Litigation in an Age of Stockholder Activism / David J. Berger, Kenneth M. Murray, Boris Feldman | 933 |
| | | 32. | D&O Liability Insurance -- Lessons Learned / Steven Guggenheim, Katherine Henderson, Boris Feldman | 963 |
| | | What Is On the Minds of General Counsels Today | 979 |
| | | 33. | Inside Counsel as Targets: Fact or Fiction? / John K. Villa, Brackett B. Denniston, III | 981 |
| | | 34. | In-House Counsel and Backdating: What Will They Criminalize Next? / John K. Villa, Brackett B. Denniston, III | 991 |
| | | 35. | Financial Accounting Series No. 1600-100, June 5, 2008: Exposure Draft, Proposed Stetement of Financial Accounting Standards, Disclosure of Certain Loss Contingencies, An Amendment of FASB Statements No. 5 and 141(R) -- Summary / Brackett B. Denniston, III | 1001 |
| | | 36. | Letter Dated July 22, 2008 from Spencer Bachus, Ranking Member, U.S. House of Representatives, Committee on Financial Services, to the Honorable Christopher Cox, Chairman, U.S. Securities and Exchange Commission and Mr. Robert H. Herz, Chairman, Financial Services Accounting Standards Board / Brackett B. Denniston, III | 1011 |
| | | 37. | Committee on Financial Services Press Release Dated July 30, 2008: Bachus Applauds FASB's Decision to Delay Accounting Changes / Brackett B. Denniston, III | 1017 |
| | | 38. | Comment Letters Dated August 8, 2008 from Financial Executives International (FEI) to Technical Director, Financial Accounting Standards Board RE: File No. 1600-100 Disclosure of Certain Loss Contingencies -- An Amendment of FASB Statements No. 5 and 141(R) / Brackett B. Denniston, III | 1023 |
| | | 39. | FASB Proposed Amendments to FAS 5 and 141 R Summary and Talking Points / Jeanne M. Rickert, Patricia J. Villareal, Henry Klehm III, Michael L. Davitt, Brackett B. Denniston, III | 1053 |
| | | 40. | Letter of Comment No. 155 Dated August 8, 2008 RE: Proposed Revisions to FAS 5 -- File Reference No. 1600-100 / Brackett B. Denniston, III, Louise M. Parent | 1065 |
| | | 41. | Comments of the American Bar Association on the Financial Accounting Standards Board Exposure Draft Titled "Disclosure of Certain Loss Contingencies: An Amendment of FASB Statements 5 and 141(R)" / Brackett B. Denniston, III, Louise M. Parent | 1083 |
| | | 42. | Comment Letter Dated July 25, 2008 from the Association of Corporate Counsel RE: Disclosure of Certain Loss Contingencies - An Amendment of FASB Statements No. 5 and 141(R) -- File Reference No. 1025-300 / Brackett B. Denniston, III, Louise M. Parent | 1133 |
| | | 43. | Comment Letter Dated August 8, 2008 from Cleary Gottlieb Steen & Hamilton LLP RE: Proposed Statement of Financial Accounting Standards -- Disclosure of Certain Loss Contingencies(File No. 1600-100) / Louise M. Parent | 1149 |
| | | 44. | Letter of Comment No. 30 from Willkie Farr & Gallagher LLP Dated August 5, 2008 RE: Disclosure of Loss Contingencies (Exposure Draft of June 5 on Proposed Amendment of FASB Statement Nos. 5 and 141 (R)), File Reference No. 1025-300 / Louise M. Parent | 1159 |
| | | 45. | Cahill Gordon & Reindel LLP Memorandum: FASB Proposes Expanded Disclosure of Litigation and Certain other Loss Contingencies, June 26, 2008 / Louise M. Parent | 1165 |
| | | 46. | How One Company got Caught in the Middle of Proxy Firm Voting Recommendations, a "Pfizer" Governance Policy, and an Unsolicited Acquisition Proposal / Lynnette C. Fallon | 1173 |
| | | Disclosure Developments and Handling Difficult Disclosure Issues | 1191 |
| | | 47. | Executive Compensation Disclosure in 2008: A Review of "Round Two" Under the Revised SEC Rules / John T. Bostelman, Marc Trevino, Joseph Hearn | 1193 |
| | | Index | 1301 |
| | Volume Two | |
| | | Disclosure Developments and Handling Difficult Disclosure Issues (Continued) | 11 |
| | | 48. | Sullivan & Cromwell LLP: Company Websites and Electronic Media -- SEC Provides Additional Guidance on the Use of Websites and Electronic Media for Disclosures to Investors / John T. Bostelman | 13 |
| | | 49. | Preparing the MD&A in 2008 / Catherine T. Dixon | 25 |
| | | 50. | Disclosure Implications of Fair Value Accounting and the Subprime Mortgage Crisis / David B.H. Martin | 127 |
| | | 51. | Company Web Sites and the Securities Laws / David B.H. Martin | 143 |
| | | 52. | Securities Disclosure: When is Managing to a Forecast Illegal "Earnings Management"? / Steven E. Bochner, Douglas J. Clark | 165 |
| | | 53. | The Earnings Release: Legal Requirements and Best Practices / Steven E. Bochner, Richard Cameron Blake | 175 |
| | | 54. | Reinventing the Securities Disclosure Regime: Online Questionnaires as Substitutes for Form-Based Filings / Joseph A. Grundfest, Alan L. Beller | 203 |
| | | Ethics | 215 |
| | | 55. | Legal Ethics and Risk Management: Complimentary Visions of Lawyer Regulation, 21 Geo. J. Legal Ethics 95 (2008) / Anthony E. Davis, Susan R. Martyn | 217 |
| | | 56. | D.C. Rules of Professional Conduct (Rules 5.1, 5.2 and 5.3) / Susan R. Martyn | 265 |
| | | 57. | New York Code of Professional Responsibility (DR 1-104 and 5-105) / Susan R. Martyn | 275 |
| | | 58. | Ethics Materials / Robert H. Mundheim | 281 |
| | | 59. | The Attorney-Client Privilege in the Parent-Subsidiary Context / John K. Villa | 401 |
| | | 60. | Shareholder Derivative Lawsuits: Can You Ever Have Too Many Lawyers? / John K. Villa | 409 |
| | | 61. | The Most Dangerous Game: Hunting the Corporate Mole / John K. Villa | 415 |
| | | 62. | Investigative Attorneys and the Reporting Obligations Under the SEC's Professional Conduct Rules / John K. Villa | 421 |
| | | 63. | Lateral Hires and Conflicts of Interest: A Comparison of the ABA's Rejection of Screening to the Rule Governing Employment of Former Government Lawyers / John K. Villa | 429 |
| | | 64. | Hypothetical: I'm OK, You're OK / John K. Villa | 443 |
| | | Accounting and Auditing Update | 447 |
| | | 65. | The Advisory Committee on Improvements to Financial Reporting / Linda L. Griggs | 449 |
| | | 66. | Proposal of the Financial Accounting Standards Board to Expand the Disclosures About Loss Contingencies / Linda L. Griggs | 467 |
| | | 67. | Recent Work of the Public Company Accounting Oversight Board / Daniel L. Goelzer | 483 |
| | | 68. | 10 Minutes on Trnsitioning to IFRS / Steve Meisel | 575 |
| | | 69. | Mapping the Change: IFRS Implementation Guide / Steve Meisel | 589 |
| | | 70. | Preparing Your First IFRS Financial Statements: Adopting IFRS / Steven Meisel | 661 |
| | | International Developments | 727 |
| | | 71. | Clifford Chance Client Briefing: The G-7 100-Day Plan for More Resilient Financial Markets, May 2008 / Christopher Bates | 729 |
| | | 72. | Foreign Private Issuer Exemption From SEC Registration: Practical Implications / Nicolas Grabar | 739 |
| | | 73. | SEC Update -- The International Agenda / Nicolas Grabar | 757 |
| | | M&A Developments | 775 |
| | | 74. | M&A Developments / Chaarles M. Nathan | 777 |
| | | 75. | Recent Developments in Delaware Corporate Law / Gregory V. Varallo, David Schmerfeld | 873 |
| | | 76. | Takeover Law and Practice 2008 / Patricia A. Vlahakis | 1087 |
| | | Index | 1253 |
