Sentences with phrase «financial accounting standards»

• Has a working knowledge accepting accounting practices and financial accounting standards.

An automatic method change is now available for taxpayers wishing to change their accounting method to comply with the new financial accounting standards issued by the Financial Accounting Standards...

I have even opined on 10 + financial accounting standards over time.

International investments involve additional risks you should be aware of, which include differences in financial accounting standards, currency fluctuations, political instability, foreign taxes and regulations, news that can trigger volatile conditions, and the potential for illiquid markets.

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.

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.

The information included herein does not reflect securities deemed to be held by the Fund pursuant to financial accounting standard 140 (FAS 140).

Not exact matches

A new fiduciary standard applying to financial advisors of retirement accounts, including individual retirement accounts, is expected to be finalized by the Department of Labor within the next several months.

«Companies often include non-GAAP figures in their communications with analysts and investors to highlight aspects of their financial performance that may not be evident using standard accounting practices,» The Wall Street Journal reports.

We discussed with PricewaterhouseCoopers matters that independent registered public accounting firms must discuss with audit committees under generally accepted auditing standards and standards of the Public Company Accounting Oversight Board («PCAOB»), including, among other things, matters related to the conduct of the audit of the Company's consolidated financial statements and the matters required to be discussed by PCAOB AU 380 (Communications with Audit Coaccounting firms must discuss with audit committees under generally accepted auditing standards and standards of the Public Company Accounting Oversight Board («PCAOB»), including, among other things, matters related to the conduct of the audit of the Company's consolidated financial statements and the matters required to be discussed by PCAOB AU 380 (Communications with Audit CoAccounting Oversight Board («PCAOB»), including, among other things, matters related to the conduct of the audit of the Company's consolidated financial statements and the matters required to be discussed by PCAOB AU 380 (Communications with Audit Committees).

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), Neiman Marcus, Inc.'s internal control over financial reporting as of July 28, 2012, based on criteria established in Internal Control — Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission and our report dated September 18, 2012 expressed an unqualified opinion thereon.

The independent auditors are responsible for performing an independent audit of Goldman Sachs» financial statements and of its internal control over financial reporting in accordance with the standards of the Public Company Accounting Oversight Board (PCAOB)(United States) and expressing an opinion as to the conformity of Goldman Sachs» financial statements with generally accepted accounting principles and the effectiveness of its internal control over financial Accounting Oversight Board (PCAOB)(United States) and expressing an opinion as to the conformity of Goldman Sachs» financial statements with generally accepted accounting principles and the effectiveness of its internal control over financial accounting principles and the effectiveness of its internal control over financial reporting.

The independent auditors are responsible for performing independent audits of the Company's consolidated financial statements and the Company's internal control over financial reporting in accordance with the standards of the Public Company Accounting Oversight Board (United States).

Audit Fees: comprise fees for professional services necessary to perform an audit or review in accordance with the standards of the Public Company Accounting Oversight Board, including services rendered for the audit of IBM's annual financial statements (including services incurred with rendering an opinion under Section 404 of the Sarbanes - Oxley Act of 2002) and review of quarterly financial statements.

Management is responsible for the preparation, presentation and integrity of Goldman Sachs» financial statements, for its accounting and financial reporting principles and for the establishment and effectiveness of internal controls and procedures designed to assure compliance with accounting standards and applicable laws and regulations.

Audit Fees, Supplemental comprise of fees for professional services necessary to perform an audit or review in accordance with the standards of the Public Company Accounting Oversight Board, including services rendered for the audit of the Company's annual financial statements (including services incurred with rendering an opinion under Section 404 of the Sarbanes - Oxley Act of 2002) and review of quarterly financial statements.

Last week, the Financial Accounting Standards Board (FASB) voted to update standards on operating lease accounting that would force companies to record as much as $ 2 trillion worth of lease obligations on their balanAccounting Standards Board (FASB) voted to update standards on operating lease accounting that would force companies to record as much as $ 2 trillion worth of lease obligations on their balanaccounting that would force companies to record as much as $ 2 trillion worth of lease obligations on their balance sheets.

New Constructs CEO David Trainer is a member of the Investor Advisory Committee that advises FASB, the Financial Accounting Standards Board, which means the ratings in your reports represent the newest standards of investment research.

The Financial Accounting Standards Board (FASB) introduced a new accounting standard that requires companies to present service cost as the only operating component of periodic pension costs on the income Accounting Standards Board (FASB) introduced a new accounting standard that requires companies to present service cost as the only operating component of periodic pension costs on the income accounting standard that requires companies to present service cost as the only operating component of periodic pension costs on the income statement.

These new standards altered accounting and financial disclosure requirements for both real estate and equipment leases.

These are the accounting standards upon which the Auditor General expresses his opinion as to whether the government's financial statements are presented «fairly» and on a «consistent basis».

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

Walmart's independent accountants are responsible for auditing Walmart's annual consolidated financial statements in accordance with the standards of the Public Company Accounting Oversight Board, and for auditing the effectiveness of Walmart's internal control over financial reporting.

Franzel, in a speech at the American Accounting Association annual meeting in early August said that, despite the fact auditors have been making some progress in improving their audits of internal controls over company financial reporting, the regulator continues to see auditors having trouble meeting the standards and some firms still have significant work to do to meet the requirements of PCAOB auditing standards.

The Office also consults with registrants and auditors on a regular basis regarding the application of accounting and auditing standards and financial disclosure requirements.

The financial lobby says a Fiduciary standard makes it too costly to service retirement accounts.

Twitter's independent registered public accounting firm, PricewaterhouseCoopers LLP («PwC»), is responsible for performing an independent audit of Twitter's consolidated financial statements and of Twitter's internal control over financial reporting in accordance with the auditing standards of the Public Company Accounting Oversight Board (United States) and to issue a reporaccounting firm, PricewaterhouseCoopers LLP («PwC»), is responsible for performing an independent audit of Twitter's consolidated financial statements and of Twitter's internal control over financial reporting in accordance with the auditing standards of the Public Company Accounting Oversight Board (United States) and to issue a reporAccounting Oversight Board (United States) and to issue a report thereon.

The Audit Committee reviewed and discussed with the independent registered public accounting firm the audited consolidated financial statements for the fiscal year ended May 31, 2014, the firm's judgments as to the acceptability and quality of FedEx's accounting principles and such other matters as are required to be discussed with the Audit Committee under the standards of the Public Company Accounting Oversight Board (United States)(the «PCAOB»), including those matters required to be discussed by Auditing Standard No. 16, Communications with Audit Caccounting firm the audited consolidated financial statements for the fiscal year ended May 31, 2014, the firm's judgments as to the acceptability and quality of FedEx's accounting principles and such other matters as are required to be discussed with the Audit Committee under the standards of the Public Company Accounting Oversight Board (United States)(the «PCAOB»), including those matters required to be discussed by Auditing Standard No. 16, Communications with Audit Caccounting principles and such other matters as are required to be discussed with the Audit Committee under the standards of the Public Company Accounting Oversight Board (United States)(the «PCAOB»), including those matters required to be discussed by Auditing Standard No. 16, Communications with Audit CAccounting Oversight Board (United States)(the «PCAOB»), including those matters required to be discussed by Auditing Standard No. 16, Communications with Audit Committees.

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 (Ifinancial 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 (IFinancial Information package, reflecting the impact of the adoption of International Financial Reporting Standard 9, Financial Instruments (IFinancial Reporting Standard 9, Financial Instruments (IFinancial 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.

Andrew Orr, Deloitte financial advisory partner, said the new accounting standard could encourage banks to sell parts of their underperforming loan portfolios because this will result in faster recognition of losses and could reduce high valuations.

Accounting standards, disclosure requirements and bankruptcy procedures are what might be termed financial infrastructure.

Current accounting standards only require companies to report their future lease obligations in the notes to the financial statements.

However, it is time for the Estimates to be reformed and be more consistent in coverage and accounting standards to those employed in the Budget and in the consolidated financial statements in the Public Accounts.

On December 5, the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) and the World Gold Council jointly announced the issuance of Shari'ah Standard No. 57 on Gold and its Trading Controls.

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.

Ernst & Young LLP («Ernst & Young»), the independent auditor, is responsible for performing an independent audit of the Company's consolidated financial statements and an independent audit of the Company's internal controls over financial reporting, both in accordance with the standards of the Public Company Accounting Oversight Board (United States)(«PCAOB»).

In reality, using real - world financial accounting and actuarial standards, teacher pension costs are not nearly high enough.

The 1st of January 2017 was a seminal date in the war against offshore tax evasion because it is the date on which financial accounts in existence in jurisdictions in the «late» adopters of the Common Reporting Standard (CRS), will have to be reported, even if they are closed after this date.

Mr. Ravitch's financial plan would impose tough accounting standards on state budgets, allow the state to issue $ 2 billion a year in bonds to help close budget gaps, and give the governor the power to make unilateral cuts when spending and revenues fall out of whack.

The debt figure does not take into account over $ 13 million of rates that will have to be refunded to ratepayers, plus an unknown amount for development Footnotes (AS 3101 - The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion): 1 This standard uses the

Steve is also a member of the UK Technical Advisory Group at the UK's Financial Reporting Council who maintain UK and Ireland accounting standards, so you can most definitely trust that you're in good hands.

The accounting officer should be able to rely on the CFO to ensure that financial statements are prepared promptly and meet the reporting requirements: the law, financial reporting standards and professional standards as reflected in Accounting and Reporting by Charities: Statement of Recommended Practiaccounting officer should be able to rely on the CFO to ensure that financial statements are prepared promptly and meet the reporting requirements: the law, financial reporting standards and professional standards as reflected in Accounting and Reporting by Charities: Statement of Recommended PractiAccounting and Reporting by Charities: Statement of Recommended Practice (SORP).

And if the legislature follows the rather irresponsible advice of House Appropriations Committee Director Robert Vaughn, the state may shove its head further in the sand by ignoring stricter financial reporting standards being crafted by the Government Accounting Standards Board that will force states to fully acknowledge the high cost of their deals with teachers» unions and other public - sector unions.

The academic prestige score takes into account metrics such as average amount of financial need received, average class sizes, admissions standards, and the percentage of faculty holding terminal degrees in their field.

The occupation also involves determining the boundaries of an accounting entity; recognizing and measuring revenues; matching revenues and expenses by applying methodologies such as accrual accounting and depreciation; defining and measuring costs by application of methodologies such as standard, process, job - order, and activity - based costing; and full disclosure on financial statements.

The Accountant occupation covers positions that advise on or administer, supervise, or perform professional accounting work that requires application of accounting theories, concepts, principles, and standards to the financial activities of governmental, quasi-governmental, or private sector organizations.

Opening a new account with OptionsHouse requires the standard information for any online financial account.

The Student Value Checking Account won't charge the standard $ 15 fee on each incoming international wire transfer, making it particularly attractive to international students who receive financial support from overseas.

But, in 2016, checking accounts are no longer standard across financial institutions.