What is a bailment? How is a bailment different than a secured interest?

  • Explain the difference between the attorney-client privilege and the accountant-client privilege. Why is this an important distinction? Why do you think that the law doesn’t provide the same level of privilege for accountants as it does for attorneys?
  • In 2008, the SEC approved a plan to replace GAAP and GAAS with IFRS. Explain the general differences in these standards. Why do you thing the SEC is not using IFRS. Do you think this is a good change or a bad change? Why?
  • Explain the difference between real property and personal property. Why is the distinction important? What is a fixture? Is it real or personal property? Explain.
  • What is a bailment? How is a bailment different than a secured interest? Provide an example of each to explain the difference.

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