If the tax deduction is less than the financial
statement compensation expense, the write-off of the remaining deferred tax asset is charged against the APIC pool.
Options and the deferred tax bite: just when you thought it couldn't get any more complicated
Setting out state regulatory responsibilities, Miller cited annual
statement forms and matters subject to legislative approval, including the computation of reserves, deposits, taxation, investments and dividends.
Annual checkup: the U.S. insurers' annual statement has evolved from a fraud detector into a critical tool for demonstrating solvency
T attaches an election-out
statement to a timely filed gift tax return for calendar-year 2006.
New regs. on elections for indirect skips: final regulations on indirect skip transfer elections give taxpayers many generation-skipping transfer tax planning options. This article explains the election rules and available planning opportunities under the new regulations
The CAO should have direct access to the independent auditors to allow communication of any issues relating to the integrity of the financial
statements or the financial reporting environment and for the auditors to quiz them about the state of the financial reporting system and the system of internal control.
Financial reporting: recommendations from the Committee on the Future of California's Professional Accountants
Four years later "In the midst of continuing criticism and confusion, the CCCB released a
statement on The Formation of Conscience on December 12, 1973.
A response to Fr. Michael Prieur's defence of the Winnipeg Statement
Let me give you a couple of hints: The first mission
statement is from a regional public in the Midwest.
Fine-tuning your mission: your mission statement can put you right on top of your market--or make you irrelevant. (Marketing)
The authors selected the two elements--lack of conviction and extraneous information--because they often appear as strong indicators of the accuracy and completeness of a
statement and are relatively easy to identify in a written
statement.
Statement analysis field examination technique: a useful investigative tool. (Perspective)
But I'm not referring to "the vast majority of mission
statements." I'm talking about the mission
statements that have real power because they are the cornerstones of legitimate business turnaround programs directed by executives who are committed to positive change in themselves and their organizations.
Igniting a turnaround. (CEO Journal)
For example, in the first scenario discussed above, if the accounting firm knew that the financial
statements were to be used to obtain a bank loan, then the accounting firm would be liable to any bank that they specifically knew would rely on the financial
statements or could be expected to rely on the financial
statements.
Avoiding Accounting Malpractice
The adviser will then recommend an estimated aggregate contingent income and franchise tax liability to be recorded pursuant to FASB
Statement No.
Comments on loss and valuation accrual accounts and supplementary financial information
As stated in the policy
statement, the collective provision of fee-related information to purchasers "can raise antitrust concerns to the extent it signals or facilitates physicians' collective price demands.
Joint antitrust enforcement policy: a first step, but questions remain
For PME Cos., a plastic injection mold, automotive parts and design-services company, its primary external financial
statement users are bankers and leasing companies.
What do users of private company financial statements want? Financial statements' primary purpose is to serve the needs of users. But there is a quandary as to who is a "user" and what users need, particularly for private companies. Financial Executives Research Foundation (FERF) examines these needs, from both the preparer and user perspectives
The following description details the accounting specifics contained in the two most often used blanks: the property and casualty
statement and the life, accident and health
statement.
Annual statement blanks are repositories of financial data
006616, www.cpa2biz.com), part of a series of such publications which for over 55 years has provided CPAs with commentary, illustrations and example financial
statement disclosures.
Not-for-profits get new edition of Accounting Trends & Techniques: fresh views on financial statement reporting and disclosure practices in new publication
Well, it's time to pay attention again as FASB
Statement No.
Business combinations: requiring the acquisition method