Below are two recordings of Casey Anthony recorded by two Orange County Sheriff's Detectives after Casey's mom got authorities involved in the disappe...
Below are two recordings of Casey Anthony recorded by two Orange County Sheriff’s Detectives after Casey’s mom got authorities involved in the disappearance of her grandaughter Caylee Anthony. They are quite long but well worth listening to. The recordings prove how Casey lied to the detectives and why the jury convicted her on four misdemeanor counts of lying to the authorities. She is very good at lying to the point where she sounds believable in my opinion.
You just left the bar in Dallas after having a few drinks with your buddies for happy hour after a long day at work. You leave pretty early because you promised your wife that you will mow the yard today. A block down the road there is an Dallas County law enforcement officer that noticed your vehicle leaving the bar. The next thing you know red and blue lights are flashing behind you signaling you to pull over. The officer asks the standard questions and after you answer them he asks you to step out of the vehicle. Your heart begins to race and you are immediately nervous. You wonder in the back of your mind if the two beers you just drank are going to put you over the legal blood alcohol limit. “What is my wife going to think if I have to call her to bail me out of jail? Do I know a lawyer that handles DUI offenses? Maybe I won’t need one if I pass the field sobriety tests.”
STOP!
In this scenario you may be better off refusing the field sobriety tests and not answering any more questions. Submitting to field sobriety testing is not required by law. You will not face enhanced penalties or license suspension merely for refusing these tests. The field sobriety tests are subjective at best and will usually give the prosecutor evidence against you when you go to trial. If you have been drinking and the officer smells an odor of alcohol on you, the chances of you passing the field sobriety tests and the officer telling you to have a great day are slim. If you take the field sobriety tests and the officer thinks you are impaired you will then be arrested for DUI. After being arrested the Dallas County law enforcement officer may ask you to submit to a breath test or a blood test. In the State of Texas, refusal of a breath test or a blood test to determine your blood alcohol concentration is an offense punishable by a one-year license suspension.
What is DUI?
DUI is most often a misdemeanor offense in the state of Texas. DUI involves a driver operating a motor vehicle while under the influence of alcohol or drugs. The Texas drunk driving laws defines under the influence as either the driver had physical or mental abilities that are impaired as a result of drugs or alcohol OR a blood alcohol concentration of .08% or greater.
Being arrested for DUI is a serious matter. It is not a matter that you will be able to handle by yourself. You need to find a reputable DUI lawyer. There are many firms in Dallas County that handle DUI cases on a daily basis. It is usually a good idea to hire a lawyer that has experience with the Dallas County judges and district attorneys. The lawyer you choose can help your case if they are familiar with the judges and district attorneys by knowing which ones are more likely than to pass down a guilty verdict. Do some research and ask your attorney questions about his or her relationship with Dallas County court. Ask questions about the success rate the lawyer has been able to achieve in Dallas County. It will be a good idea to interview more than one attorney but do not waste a lot of time in doing so. When arrested for DUI in Dallas County the officer will confiscate your license and issue a notice of suspension that will serve as a temporary license. Upon failure or refusal of a breath test or blood test the DMV will begin suspension proceedings. In Texas you only have ten days from the date of the DUI arrest to request a DMV hearing. If no request is made during that time frame, your license will be suspended/revoked thirty days from the date of the arrest, and suspended for four months regardless of the outcome of your case. The DMV hearing and the criminal hearing are mutually exclusive events. The length of time of suspension will depend on the number of times you have been arrested for DUI in the preceding seven years. Hiring an experienced lawyer that handles DUI cases will ensure that a hearing is scheduled with the DMV and if there is evidence that you were not driving a vehicle or your blood alcohol content was below .08% then you will more than likely get your license back. If you took field sobriety tests and there is evidence that you were in fact impaired, your evidence will be overruled and your license will be suspended. If you display behavior like in the video below, you are more than likely going to be convicted.
You just left the bar in Anaheim after having a few drinks with your buddies for happy hour after a long day at work. You leave pretty early because you promised your wife that you will mow the yard today. A block down the road there is an Orange County law enforcement officer that noticed your vehicle leaving the bar. The next thing you know red and blue lights are flashing behind you signaling you to pull over. The officer asks the standard questions and after you answer them he asks you to step out of the vehicle. Your heart begins to race and you are immediately nervous. You wonder in the back of your mind if the two beers you just drank are going to put you over the legal blood alcohol limit. “What is my wife going to think if I have to call her to bail me out of jail? Do I know a lawyer that handles DUI offenses? Maybe I won’t need one if I pass the field sobriety tests.”
STOP!
In this scenario you may be better off refusing the field sobriety tests and not answering any more questions. Submitting to field sobriety testing is not required by law. You will not face enhanced penalties or license suspension merely for refusing these tests. The field sobriety tests are subjective at best and will usually give the prosecutor evidence against you when you go to trial. If you have been drinking and the officer smells an odor of alcohol on you, the chances of you passing the field sobriety tests and the officer telling you to have a great day are slim. If you take the field sobriety tests and the officer thinks you are impaired you will then be arrested for DUI. After being arrested the Orange County law enforcement officer may ask you to submit to a breath test or a blood test. In the State of California, refusal of a breath test or a blood test to determine your blood alcohol concentration is an offense punishable by a one-year license suspension.
What is DUI?
DUI is most often a misdemeanor offense in the state of California. DUI involves a driver operating a motor vehicle while under the influence of alcohol or drugs. The California drunk driving laws defines under the influence as either the driver had physical or mental abilities that are impaired as a result of drugs or alcohol OR a blood alcohol concentration of .08% or greater.
Being arrested for DUI is a serious matter. It is not a matter that you will be able to handle by yourself. You need to find a reputable DUI lawyer. There are many firms in Orange County that handle DUI cases on a daily basis. It is usually a good idea to hire a lawyer that has experience with the Orange County judges and district attorneys. The lawyer you choose can help your case if they are familiar with the judges and district attorneys by knowing which ones are more likely than to pass down a guilty verdict. Do some research and ask your attorney questions about his or her relationship with Orange County court. Ask questions about the success rate the lawyer has been able to achieve in Orange County. It will be a good idea to interview more than one attorney but do not waste a lot of time in doing so. When arrested for DUI in Orange County the officer will confiscate your license and issue a notice of suspension that will serve as a temporary license. Upon failure or refusal of a breath test or blood test the DMV will begin suspension proceedings. In California you only have ten days from the date of the DUI arrest to request a DMV hearing. If no request is made during that time frame, your license will be suspended/revoked thirty days from the date of the arrest, and suspended for four months regardless of the outcome of your case. The DMV hearing and the criminal hearing are mutually exclusive events. The length of time of suspension will depend on the number of times you have been arrested for DUI in the preceding seven years. Hiring an experienced lawyer that handles DUI cases will ensure that a hearing is scheduled with the DMV and if there is evidence that you were not driving a vehicle or your blood alcohol content was below .08% then you will more than likely get your license back. If you took field sobriety tests and there is evidence that you were in fact impaired, your evidence will be overruled and your license will be suspended. If you display behavior like in the video below, you are more than likely going to be convicted.
In January 2010, the FASB issued ASU 2010-02 “Accounting and Reporting for Decreases in Ownership of a Subsidiary—a Scope Clarification,” an update of Subtopic 810-10 “Consolidation-Overall” to address implementation issues related to the changes in ownership provisions in Subtopic 810-10, which establishes the accounting and reporting guidance for non-controlling interests and changes in ownership interests of a subsidiary.
This ASU provides amendments that clarify the scope of the decrease in ownership provisions of Subtopic 810-10 and related guidance that applies to the following:
1. A subsidiary or group of assets that is a business or nonprofit activity.
2. A subsidiary that is a business or nonprofit activity that is transferred to an equity method investee or joint venture.
3. An exchange of a group of assets that constitutes a business or nonprofit activity for a non-controlling interest in an entity (including an equity method investee or joint venture).
The amendments also clarify that the decrease in ownership guidance does not apply to sales of in substance real estate and conveyances of oil and gas mineral rights.
The amendments in this ASU are effective beginning in the first interim or annual reporting period ending on or after December 15, 2009 and should be applied retrospectively to the first period that an entity adopted Statement 160. Additional information regarding FASB ASC can be found at http://asc.fasb.org.
In August 2009, the FASB issued Accounting Standards Update No. 2009-05, “Fair Value Measurements and Disclosures (Topic 820 )”. This amendment to the FASB Accounting Standards Codification provides clarification that in circumstances in which a quoted price in an active market for the identical liability is not available, a reporting entity is required to measure fair value using one or more of the following techniques:
1. A valuation technique that uses:
a. The quoted price of the identical liability when traded as an asset.
b. Quoted prices for similar liabilities or similar liabilities when traded as assets.
2. Another valuation technique that is consistent with the principles of Topic 820. Two examples would be an income approach, such as a present value technique, or a market approach, such as a technique that is based on the amount at the measurement date that the reporting entity would pay to transfer the identical liability or would receive to enter into the identical liability.
The amendments in this Update also clarify that when estimating the fair value of a liability, a reporting entity is not required to include a separate input or adjustment to other inputs relating to the existence of a restriction that prevents the transfer of the liability.
The amendments in this Update also clarify that both a quoted price in an active market for the identical liability at the measurement date and the quoted price for the identical liability when traded as an asset in an active market when no adjustments to the quoted price of the asset are required are Level 1 fair value measurements. The guidance provided in this Update is effective for Companies beginning in the fourth quarter of 2009.
On June 29, 2009, the FASB released Statement No. 168, The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles, which establishes the Codification effective for annual periods ending after September 15, 2009. This project created a single source for all U.S. Generally Accepted Accounting Principles (GAAP) and organized all existing authoritative levels of GAAP into one flat system of roughly 90 topics. At the time of this post all but three pre-Codification standards were superseded. The three pre-Codification standards not superseded are FAS 164: Not-for-Profit Entities: Mergers and Acquisitions, FAS 166: Accounting for Transfers of Financial Assets, and FAS 167: Amendments to FASB Interpretation No. 46(R).
FASB Accounting Standards Codification (ASC) uses a topical structure in which topics, subtopics, and sections are numerically referenced. The ASC structure disregards any reference to the original standard setter or standard from which the content was derived. Additional information regarding FASB ASC can be found at http://asc.fasb.org.
The Codification does not change GAAP, but merely provides a new structure that is intended to reduce the amount of time and effort required to solve an accounting research issue, improve usability of the literature thereby mitigating the risk of noncompliance with standards, and provide real-time updates as new standards are released.
Welcome to Principles of Accounting. I hope you find this site to be informative as well as resourceful. I created this site as a tool for me to be able to keep up with research that I have done in the field while on auditing engagements. I am an auditing manager for a public accounting firm. My main clients are two public real estate companies. My goal is to have a comprehensive log of my conclusions reached when faced with advanced accounting issues in an effort to minimize my research for similar situations in the future. Please click around the site and feel free to email me questions that you may have. I have included a link to my contact information on right side of the site . I would really appreciate any feedback as to how I can improve both the content and appearance of the site.
Below are two recordings of Casey Anthony recorded by two Orange County Sheriff’s Detectives after Casey’s mom got authorities involved in the disappearance of her grandaughter Caylee Anthony. They are quite long but well worth listening to. The recordings prove how Casey lied to the detectives and why the jury convicted her on four misdemeanor counts of lying to the authorities. She is very good at lying to the point where she sounds believable in my opinion.
