Sentences with phrase «under this accounting method»

Under this accounting method, therefore, it is possible to defer taxable income by delaying billing so that payment is not received in the current year.

Not exact matches

Accounting methods refer to the basic rules and guidelines under which businesses keep their financial records and prepare their financial reports.

The statement of cash flows is generated under the accrual method of accounting.

For instance, IBM (IBM) had $ 120 million in assets accounted for under the equity method.

It does not discuss all aspects of U.S. federal income taxation that may be relevant to particular holders in light of their particular circumstances or to holders subject to special rules under the Code (including, but not limited to, insurance companies, tax - exempt organizations, financial institutions, broker - dealers, partners in partnerships (or entities or arrangements treated as partnerships for U.S. federal income tax purposes) that hold HP Co. common stock, pass - through entities (or investors therein), traders in securities who elect to apply a mark - to - market method of accounting, stockholders who hold HP Co. common stock as part of a «hedge,» «straddle,» «conversion,» «synthetic security,» «integrated investment» or «constructive sale transaction,» individuals who receive HP Co. or Hewlett Packard Enterprise common stock upon the exercise of employee stock options or otherwise as compensation, holders who are liable for the alternative minimum tax or any holders who actually or constructively own 5 % or more of HP Co. common stock).

But if you have owned 100 % of a great many capital - intensive businesses during the decade, retained earnings that were credited fully and with painstaking precision to you under standard accounting methods have resulted in minor or zero economic value.

Each constituency elects one AM by the first past the post (single - member district plurality, SMDP) system, and the additional Assembly seats are filled from regional closed party lists, under the d'Hondt method, with constituency results being taken into account, to produce a degree of proportional representation for each region.

ZIG differential abundance detection method accounts for bias introduced by the under - sampling of microbial communities commonly found in large - scale marker gene studies.

After studying this chapter, you will be able to: Define partnership and list its essential features Explain the meaning and list the contents of partnership deed Identify the provisions of the Indian Partnership Act 1932 that are relevant for accounting Prepare partners» capital accounts under fixed and fluctuating capital methods Explain the distribution profit or loss among the partners and prepare the Profit and Loss Appropriation Account Calculate interest on capital and drawing under various situations; Explain how guarantee for a minimum amount of profit affects the distribution of profits among the partners Make necessary adjustments to rectify the past errors in partners capital accounts Prepare final accounts of a partnership firm; Topic List Nature of Partnership Partnership Deed Special Aspects of Partnership Accounts Maintenance of Capital Accounts of Partners Distribution of Profit among Partners Guarantee of Profit to a Partner Past Adjustments Final Accounts

When an individual retires under a DB plan, she is entitled to a stream of payments that has a lump - sum value that we calculate using standard actuarial methods (which take into account expected mortality patterns and adjust the sum of payments to reflect the fact that they are received over many years rather than at a single point in time).

After studying this chapter, you will be able to: Explain the basic nature of a joint stock company as a form of business organisation and the various kinds of companies based on liability of their members Describe the types of shares issued by a company Explain the accounting treatment of shares issued at par, at premium and at discount including oversubsription Outline the accounting for forfeiture of shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Faccounting treatment of shares issued at par, at premium and at discount including oversubsription Outline the accounting for forfeiture of shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Faccounting for forfeiture of shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Faccounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Faccounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Faccounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Faccounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking FAccounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund Method

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Note that under this second method, it is important to compare total principal and interest payments, not simply the interest payments, since the difference is closing costs is being accounted for in the principal calculations.

Thanks for another insight into Forex trading, I even recently experienced losses by keeping normal stop placement just a few pips under pin bar low / high, If I would aware and placed trick entry method would have turned to nice profit, thus dramatically increasing my trading account....

If you notify us in writing that you do not accept the changes, your Account may be closed (if it is not already closed) and you will be obligated to repay your outstanding balance (a) under the applicable terms of the Agreement then in effect, and (b) via the methods for repaying balances as allowed by law.

The law does not expressly restrict CGT relief under the proportionate method to those assets having a total market value on 30 June 2017 equal to the sum of the expected excesses in members» transfer balance accounts on 1 July 2017.

Under the revised rules for using the average basis method for mutual fund and DRIP shares, averaging applies separately to shares held in separate accounts.

Under the governing licensing agreements, FTSE or Russell may alter, amend, terminate or change the indexes, change the composition or method of calculation of any index or the data, suspend or interrupt providing data to IB Asset Management and have no obligation to take the needs of IB Asset Management or its clients into account when determining, modifying or terminating any of of the indexes.

Unlike the under - the - mattress method, a savings account is a safe and secure way to manage your savings.

After you are under your limit and current on all accounts, move ahead with the method detailed in Post # 2 of the DIY Debt Payoff series.

While we don't recommend the «under - the - mattress» savings method, your typical savings account at your local bank or credit union can do the trick.

The Required Minimum Distribution method for calculating your Series of Substantially Equal Periodic Payments (under § 72 (t)(2)(A)(iv)-RRB- calculates the specific amount that you must withdraw from your IRA, 401k, or other retirement plan each year, based upon your account balance at the end of the previous year.

Calculating your annual payment under this method requires you to have the balance of your IRA or 401 (k) account and an annuity factor, which is found in Appendix B of Rev. Ruling 2002 - 62 using the age you have reached (or will reach) for that calendar year.

Under an alternative method, the fair - value approach, estimates are based on market values — market prices when they are available, or approximations of market prices when they are not — which better account for the risk that the government takes on.

Equity Investment assets and net income and gains from equity investments consist of long - term investments and earnings from equity investments accounted for under the equity method of accounting and are not directly assignable to a business segment.

These methods have been significantly improved by fully coupling the hydrologic cycle among land, lake, and atmosphere.94, 95 Without accounting for that cycle of interactions, a study96 concluded that increases in precipitation would be negated by increases in winter evaporation from less ice cover and by increases in summer evaporation and evapotranspiration from warmer air temperatures, under a scenario of continued increases in global emissions (SRES A2 scenario).

Thus NSIDC's report was a balanced assessment of the possibility of setting a new record, taking account of different methods and recognizing the uncertainty inherent any seasonal forecast, especially under conditions that had not been seen before.

The case boiled down to whether, under California law, the so - called «fixed fraction method» or «changing fraction method» applied to determine how the trust residue was to be divided among three equal residuary shares, after taking major principal charges (including $ 38 million in estate taxes) into account.

In short, the case method is designed to develop what my former HBS accounting professor, Tom Piper, calls «the courage to act under uncertainty.»

For your convenience, you can set up as many payment methods as you need all under a single account.

To use the new KRW deposit method, which is slated to be implemented within this month, you must have a Shinhan Bank account registered under your legal name.

Methods include interrogatories — a written list of questions each spouse must answer under oath — or demands for paperwork, such as statements for bank accounts, retirement funds, investment funds or even just monthly bills to establish each spouse's budget.

Such dollar amount shall equal the sum total of all excesses of the limitations on increases in closing costs under § 1026.19 (e)(3), taking into account the different methods of calculating excesses of the limitations on increases in closing costs under § 1026.19 (e)(3)(i) and (ii).