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Fischer v. United States, 603 U.S. ___, was a United States Supreme Court case about the proper use of the felony charge of obstructing an official proceeding, established in the Sarbanes–Oxley Act, against participants in the January 6 United States Capitol attack.
The cash flow statement differs from the balance sheet and income statement in that it excludes non-cash transactions required by accrual basis accounting, such as depreciation, deferred income taxes, write-offs on bad debts and sales on credit where receivables have not yet been collected. [5] The cash flow statement is intended to: [6] [7] [8]
Obstructing an official proceeding was one of the charges in United States v. Joseph, a 2019 case where a Massachusetts state court judge and court officer helped a state court defendant evade a U.S. Immigration and Customs Enforcement agent by allowing the defendant to leave a court hearing through a rear door of the courthouse. [15]
The Supreme Court on Friday limited a federal obstruction law that has been used to charge hundreds of Capitol riot defendants as well as former President Donald Trump. The justices ruled 6-3 that ...
Arthur Andersen LLP v. United States, 544 U.S. 696 (2005), was a United States Supreme Court case in which the Court unanimously overturned accounting firm Arthur Andersen's conviction of obstruction of justice in the fraudulent activities and subsequent collapse of Enron.
WASHINGTON — Supreme Court justices on Tuesday raised concerns about the Justice Department's use of an obstruction statute to charge those involved in the Jan. 6 attack on the U.S. Capitol.
The use of the FD-302 has been criticized as a form of institutionalized perjury due to FBI guidelines that prohibit recordings of interviews. Prominent defense lawyers and former FBI agents have stated that they believe that the method of interviewing by the FBI is designed to expose interviewees to potential perjury or false statement criminal charges when the interviewee is deposed in a ...
A cash flow statement reports on a company's cash flow activities, particularly its operating, investing and financing activities over a stated period. Notably, a balance sheet represents a snapshot in time, whereas the income statement, the statement of changes in equity, and the cash flow statement each represent activities over an accounting ...