Sentences with phrase «accounting standards change»

The company further stated that any assumptions on the potential impact of the accounting standards change was «premature, precipitous and with respect, an exercise in speculative guesswork.»

Under the accounting standards changes, promulgated by the Financial Accounting Standards Board, companies are subject to stricter disclosure and new structuring requirements, and the third - party entities must up their equity contribution from 3 percent to 10 percent.

Not exact matches

Prior period results have been recast for the change of fiscal quarter, same - store sales growth definition and adoption of new revenue accounting standard.

We expect postpaid phone ARPU to be negatively affected by changes in revenue allocation under the new accounting standard.

This change is due solely to reclassifications from the adoption of the new cash flow accounting standard.

The results for periods before 2018 were not adjusted for the new standard and the cumulative effect of the change in accounting was recognized through retained earnings at the date of adoption.

Restaurant Brands said it changed its accounting standards at the start of the year to reflect a change in the timing of franchise fee revenue and other items.

These risks and uncertainties include competition and other economic conditions including fragmentation of the media landscape and competition from other media alternatives; changes in advertising demand, circulation levels and audience shares; the Company's ability to develop and grow its online businesses; the Company's reliance on revenue from printing and distributing third - party publications; changes in newsprint prices; macroeconomic trends and conditions; the Company's ability to adapt to technological changes; the Company's ability to realize benefits or synergies from acquisitions or divestitures or to operate its businesses effectively following acquisitions or divestitures; the Company's success in implementing expense mitigation efforts; the Company's reliance on third - party vendors for various services; adverse results from litigation, governmental investigations or tax - related proceedings or audits; the Company's ability to attract and retain employees; the Company's ability to satisfy pension and other postretirement employee benefit obligations; changes in accounting standards; the effect of labor strikes, lockouts and labor negotiations; regulatory and judicial rulings; the Company's indebtedness and ability to comply with debt covenants applicable to its debt facilities; the Company's ability to satisfy future capital and liquidity requirements; the Company's ability to access the credit and capital markets at the times and in the amounts needed and on acceptable terms; and other events beyond the Company's control that may result in unexpected adverse operating results.

«The effects of recently enacted tax changes — while still uncertain — might be somewhat larger in the near term than previously thought,» said the meeting account, which the Fed published Wednesday after a standard three - week delay.

Changes in accounting standards issued by the PSAB have been adopted over time to make the financial statements more comprehensive and relevant.

This change was made in response to new standards for the accounting of government revenues recommended by the Public Sector Accounting Boaaccounting of government revenues recommended by the Public Sector Accounting BoaAccounting Board (PSAB).

If you or we make changes to your linked checking account (it is closed, changed to a new account type or no longer linked to your Standard Savings account), you may no longer qualify for a Relationship Rate.

Because of changes which have liberalized accounting standards over the last several decades, current GAAP EPS is not comparable to GAAP EPS at previous market tops.

2018.02.09 RBC to change presentation of certain financial information related to IFRS 9 accounting rules Royal Bank of Canada (RY on TSX and NYSE) released today a proposed template of our Supplemental Financial Information package, reflecting the impact of the adoption of International Financial Reporting Standard 9, Financial Instruments (IFRS 9)...

These risks and uncertainties include food safety and food - borne illness concerns; litigation; unfavorable publicity; federal, state and local regulation of our business including health care reform, labor and insurance costs; technology failures; failure to execute a business continuity plan following a disaster; health concerns including virus outbreaks; the intensely competitive nature of the restaurant industry; factors impacting our ability to drive sales growth; the impact of indebtedness we incurred in the RARE acquisition; our plans to expand our newer brands like Bahama Breeze and Seasons 52; our ability to successfully integrate Eddie V's restaurant operations; a lack of suitable new restaurant locations; higher - than - anticipated costs to open, close or remodel restaurants; increased advertising and marketing costs; a failure to develop and recruit effective leaders; the price and availability of key food products and utilities; shortages or interruptions in the delivery of food and other products; volatility in the market value of derivatives; general macroeconomic factors, including unemployment and interest rates; disruptions in the financial markets; risk of doing business with franchisees and vendors in foreign markets; failure to protect our service marks or other intellectual property; a possible impairment in the carrying value of our goodwill or other intangible assets; a failure of our internal controls over financial reporting or changes in accounting standards; and other factors and uncertainties discussed from time to time in reports filed by Darden with the Securities and Exchange Commission.

From 1990 to 2005, he was Director Fiscal Policy Division Department of Finance, responsible for overall preparation of the federal budget; preparation and assessment of medium - and long - term projections of federal revenues and expenses and implications for fiscal policy; analysis of fiscal conditions at both the federal and provincial levels; evaluation of various budget proposals; preparation of monthly Fiscal Monitor; with the Office of the Comptroller General (OCG), assessing and evaluating accounting standards proposed by the Public Sector Accounting Board (PSAB) of the CICA and recommending changes in government accounting policies; with the OCG, responsible for implementation of accrual accounting for the federal budget and the government's financial saccounting standards proposed by the Public Sector Accounting Board (PSAB) of the CICA and recommending changes in government accounting policies; with the OCG, responsible for implementation of accrual accounting for the federal budget and the government's financial sAccounting Board (PSAB) of the CICA and recommending changes in government accounting policies; with the OCG, responsible for implementation of accrual accounting for the federal budget and the government's financial saccounting policies; with the OCG, responsible for implementation of accrual accounting for the federal budget and the government's financial saccounting for the federal budget and the government's financial statements.

The new standards change how lease assets are accounted for and presented on the balance sheet and should not impact the decision in the «lease vs. purchase» debate.

Using a spot rate of US$ 0.93, it stated that a 1 cent change in the currency results in a $ 2.3 million impact on earnings before interest, tax and the SGARA accounting standard for 2014 - 15.

• Revising how subsidies are allotted to producers, and how different practices are taxed across the value chain; • Influence the evolution of production standards so that they guide producers toward increasingly sustainable practices; • Refining public education regarding what are best practices of production systems (and accounting for them), and how to make them more widespread; • Studying the effects different practices and production systems have on society - wide challenges such as public health (and health insurance, whether it is publicly or privately provided), climate change mitigation, job creation and family income, etc..

The researchers believe that standard models of the universe fail to take account of its changing structure, but that once this is done the need for dark energy disappears.

-- The Paleo diet takes into account that our DNA hasn't changed since the time of our Paleolithic ancestors and therefore, the foods that they ate are the foods we should be eating today rather than the Standard American Diet.

Here are the best reasons to opt for an upgrade of your account: • If you upgrade, you will be better promoted and increase your changes with 500 % in meeting your match; • You will enjoy full access from your mobile device anytime you want; • Your profile will be viewed, and chances increased to be contacted by 20 more times than in the case of having a standard membership; • You will be able to connect faster with the help of email; • An upgraded account will offer you over 40 extra features that are not available in the standard account.

And it's no secret that educators are less happy being «held to account» for pupil results in the midst of all this change than they were under the old standards and tests (though many were plenty cranky on this topic before the standards changed!).

The standards also take into account our rapidly changing information age, acknowledging that entirely new genres of reading and writing could develop at any time (Twitter, Facebook updates, and multi-author blogs did not exist in 1997 when many current state standards were in development).

Members of the Academic Standards Review Commission have until December 2015 to suggest changes to North Carolina's standards, which include Common Core, to the State Board of Education, which is then required to take those suggestions into account while conducting its own review of the academic standards.

«It is critical for California's children, that all public schools are held to the highest educational standards so they can succeed academically,» said Senator Tony Mendoza, who introduced SB329, which makes changes to accounting laws regarding charters.

A well - designed study that considers changes in graduation rates across states whose standards were more or less similar to those now being implemented under the Common Core, taking into account states» varied accountability systems, could be informative.

The book stays true to its original beliefs of slowing down and knowing our readers, but it also takes into account the sense of urgency that changing times and standards impose on classrooms.

It never mattered which standards, which tests, which label, or which accountability system we used, the same schools keep coming back on the list — if they ever leave it (which was usually when we changed accounting or moved kids around).

The «alternate route» process — which was started in New Jersey in the 1980s and has accounted for as many as one - third of new teachers in some years — is also targeted for changes, Shulman said, with higher standards that will more closely align it with the traditional route requirements, Shulman said.

Given its larger load capacity, the 5 Series Touring also features a standard self - levelling air suspension on the rear that immediately takes account of, and compensates for, changes in load to provide a constant vehicle height under all driving and load conditions.

Though there are some ways that IFRS are better than GAAP, (more consistent in the way they treat financial assets and liabilities), I think that the change will make accounting slightly more opaque, and lower comparability, until all US firms are forced to use one standard or the other.

1) Changes in accounting standards, or ineffective / opaque accounting standards.

When you open a brokerage account with E * Trade, the most you'll pay is for $ 9.99 per stock or option trade, which is the standard commission — this has gone down $ 3.00 in the last two years as E * Trade has responded to changes in the financial landscape (e.g. the crisis).

That $ 350 hypothetical profit would be $ 8,750 on a 50k account... that's not a small chunk of change by anyone's standards.

After you improve your score, you may have the option to ask your creditor to change your account to a standard credit card to get your deposit back.

These risks can include political or economical instability, changing currency rates, foreign taxes, reduced liquidity (difficulty selling securities held by a fund) and different regulatory or financial accounting standards.

These considerations include changes in exchange rates and exchange control regulations, political and social instability, expropriation, imposition of foreign taxes, less liquid markets and less available information than is generally the case in the United States, higher transaction costs, foreign government restrictions, less government supervision of exchanges, brokers and issuers, greater risks associated with counterparties and settlement, difficulty in enforcing contractual obligations, lack of uniform accounting and auditing standards and greater price volatility.

It was the standard quarterly letter that provides updates on account performance, fees, and if there were any changes to the list of mutual funds available to select from.

These risks can include political or economic instability, changing currency rates, foreign taxes, reduced liquidity (difficulty selling securities held by a fund) and different regulatory or financial accounting standards.

I changed to a Wrap Account managed by a financial adviser and negotiated lower fees, although the fees have crept up in recent years, and are now slightly below average of a standard Retail Fund.

If you're enrolled in the Standard Repayment Plan and what to change it, you can do so by logging into your account and clicking on Lower My Payments on the left - hand side.

In addition, some critics say you can't compare today to the past because accounting standards have changed, and the long - term past contains things like World Wars and Depressions.

At EightCap, all trading accounts are initially set up with a leverage of 100:1 as a standard and clients have the option of changing the ratio from 1:1 all the way up to 500:1.

Note this example doesn't take into account the effects created by the change in the standard deduction.

Here's a sampling for the evening: 1) Changes in accounting standards, or ine...

It has been expanded and updated to account for changes in the lending industry over the last few years, such as the general tightening of credit standards.

Finally, if you change your annual accounting period and file a return that covers less than 12 months, the standard deduction is unavailable.

Prior to this change, time - weighted rates of return were the industry standard, an approach that is less sensitive to money being added or taken out of the account.)

Luckily, there were still Standard Awards (now called Advantage awards) for that date, so I poured Chase Ultimate Rewards and Amex Membership Rewards into my Singapore account and changed our flight to SQ221 for 70,000 additional SQ miles per passenger.