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When doctors are forced to stop delivering babies or leave New York for states that have appropriate and fair liability rates, it is the patients who suffer.
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I want to see an independent Scotland take on a fair share of liabilities.
The UK government, in the wake of a yes vote, will want Scotland to take its fair share of liabilities.
Her personal liabilities, fair or unfair, are politically real.
A fair division of liabilities would have implied that a private buyer would have paid neither more nor less for the Postal Service due to its remaining pension liabilities.
The judge said he would need to weigh the evidence against HP officers as part of his analysis on whether the deal absolving them of liability is fair for shareholders.
Two recent examples that will affect 2003 earnings: a new standard that forces current recognition of future asset retirement obligations and a standard requiring initial recognition of business restructuring costs at fair value when the liability has been incurred, rather than just planned, Morgan Stanley notes in its recent report on accounting.
It was literally sinking into the ground and becoming a liability, so fair enough, really.
The Court said that adopting this approach ensures that an alleged contemnor is not disadvantaged with regard to the burden of proof: "If the concept of fair criticism relates to liability, then the evidential burden would be on the party relying on it.
International Accounting Standard 39 (IAS 39) and the Statement of Financial Accounting Standard 159 (SFAS 159) both require a firm to include adjustments to the fair values of its liabilities resulting from changes in its own credit risk in net income.
Spotify's net losses after tax may have fallen from €86.7m in 2012 to €57.8m in 2013, but that was largely due to €38.7m of "fair value gains on derivative liability" – an accounting term relating to the value of share options.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com