RESOLVED: That the auditing standards board shall establish under statements on auditing standards the responsibilities of members
with respect to standards for disclosure of financial information outside of the financial statements in published financial reports containing financial statements.
Official releases: revisions to Council Resolutions
Thus the original difference between individuals who are psychiatrically disabled and individuals who ar physically disabled in percent change
with respect to number of applicants - approximately 14% - increases to 17%
with respect to number rehabilitated and increases again to 23%
with respect to number competitively employed (Figure 9).
National trends in vocational rehabilitation: a comparison of individuals with physical disabilities and individuals with psychiatric disabilities
On the other hand, as shown in figure 5,
with respect to the tube fatigue, an apparent difference in the fatigue life was observed among the different types of samples, and the POY type PET sample C having a small amount of carboxyl end groups had the longest life.
An experimental study on fatigue mechanism: fatigue of PET cords in compounds
While researchers can reconstruct the history of the plates in reference to one continent, they cannot be sure how the continent itself has moved
with respect to the interior of the earth.
Set adrift by wandering hotspots: these sources of volcanic activity have long served as scientific benchmarks. But are they really that reliable?
10.34, "standards for advising
with respect to tax return positions and for preparing or signing returns."
Circular 230: estate planners take note: Circular 230 standards can apply to you
This "disallowance" does not apply, however,
with respect to (1) any replacement property received by the taxpayer before the end of the identification period and (2)
with respect to any property received before the end of the 180-day replacement period as long as the taxpayer received before the end of the replacement period at least 95 percent of the aggregate fair market value of all identified replacement properties (the "95-percent rule").
New TAM highlights issues in like-kind exchanges involving intangibles
With respect to the "Criteria" category, the average scores for each submission was 3.39, 3.79, 3.75 and 3.79.
Improving classroom assessment practices: a collaborative approach
The IRS ruled that,
with respect to the payments to the private investigators and the expert witnesses, A was a payor under Sec.
Information reporting by attorneys for payments to experts
The AICPA Code of Professional Conduct provides that independence shall be considered to be impaired
with respect to an enterprise if, during the period of a professional engagement or at the time of expressing an opinion, a member has a joint, closely held business investment in the enterprise or with any officer, director or principal stockholder that is material in relation to the member's net worth or to the net worth of the member's firm.
Independence
In summary, the financial services chapter of the NAFTA incorporates the principles of MFN and national treatment that have long been applied in the United States
with respect to foreign investment.
Statement by John P. LaWare, Member, Board of Governors of the Federal Reserve System, before the Committee on Banking, Finance and Urban Affairs, U.S. House of Representatives, September 28, 1993
As the earth turns, the two clocks have a velocity
with respect to the fixed stars, and the orientation of velocity is constantly changing.
Clocks test Einstein vs. Mach
Generally, a participant's initial deferral election
with respect to compensation for services to be rendered during a calendar year must be made prior to the start of such calendar year.
New section 409A: a revolution in the world of deferred compensation
With respect to such a termination, participants anticipate distributions.
CLOSING THE DEAL IRONING OUT PENSION PLAN ISSUES DURING A MERGER OR ACQUISITION
may tax an excess inclusion
with respect to a real estate mortgage investment conduit at the nontreaty rate.(21)
Current income tax treaty developments
Additional new penalties apply to "material advisors" (MAs), who are now required to file special information returns
with respect to any RT advised upon.
The new penalty regime finally arrives: proceed with caution!