The AICPA Accounting and Review Services Committee (ARSC) has issued three proposed standards on preparation and compilation of prospective financial information and compilation of pro forma financial ...
Miriam Stiel and Katherine McMahon of Allens Arthur Robinson look at two recent decisions that have called into question the scope of copyright protection Before the High Court of Australia's decision ...
Although a compilation may be based on the selection, coordination or arrangement of uncopyrightable elements (such as facts or data), must those elements relate to the foregoing categories of ...
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