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The article presents developments on accounting in the U.S. in 2018. The Financial Accounting Standards Board (FASB) issued 21 Accounting Standards Updates (ASUs) to its Accounting Standards Codification during the year. The FASB launched a standard addressing the concerns of stakeholders about the costs and complexity of complying with the transition provisions of its lease requirements.

Focuses on the idea of debt-equity swaps in the United States. Codification of the common law equity-for-debt exception; Application of the Exchange Agreement; Use of the common law equity-for-debt exception by corporate debtors in financial difficulty.

Focuses on the international and domestic codification of commercial law in the United States. Significance of the United Nations Commission on International Trade Law to commercial law codification; Revision of the domestic Uniform Commercial Code; Purpose of commercial codification.

Focuses on the codification of the Federal Securities Laws in the United States. List of definition of terms of the Code; Concept of company registration; Concerns on the effect of the Code on small companies.

Focuses on the draft status of Federal Securities Codification in the United States. Eligibility of codification for abortion under the laws; Centrality of Section 5 of the Securities Act; Integration of registration and collateral provisions of the '33 and '34 acts.

Focuses on the prohibitions of the Rule 10b-5 in California. Factors causing the proliferation of the rule's litigation; Provisions of the Securities and Exchange Act; Conduction of a conference by the Committee on Federal Regulation of Securities on the codification of the federal securities law.

Comments on the process of codifying administrative procedures under securities laws in the United States. Accommodation of the purpose of statute; Rights of the US Securities and Exchange Commission to conduct administrative hearings; Need to define standards of administrative law of the commission.

Focuses on the need of incorporating the Investment Company Act of 1940 in the codification process of securities laws in the United States. Dependence of the statute on the effectiveness of US Securities and Exchange Commission actions; Differences of the Act with disclosure statutes; Cost of including the 1940 act in a codification program.

Focuses on the need of codification of securities regulation of the United States Securities and Exchange Commission. Sophistication of rules on registration of companies; Necessity of objective perspective of the problem; Outline of the code.

Focuses on the inevitability of codification of securities laws in the United States. Limitation in the scope of federal laws on securities and transactions; Enhancement of protection afforded by securities laws; Consideration of the philosophy of maximum coverage.

Comments on articles concerning the law in the U.S., featured in the January 1977 issue of the 'American Bar Association Journal.' Flaws in the arguments concerning prudence and trust investment law; Oppositions on S. 1, a bill to codify, revise and reform the Federal Rules of Criminal Procedure; Experiences with the U.S. Army Judge Advocate General Corps.

Focuses on the debate on the codification of securities laws into a single body of legislation in the United States. Extent of the revision of laws; Purpose of codification; Identification of appropriate scope of codification.