Sentences with phrase «under standard accounting»

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.

Not exact matches

The company reported under a new accounting standards for this quarter.

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

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).

Under Public Sector Accounting Board standards, revenue estimates already published in the Ontario Public Accounts are not restated for updated information.

Japan, South Korea and Thailand also ran current account surpluses of more 3 % of GDP, which is the limit under currency manipulation standards.

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.

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.

Placing $ 1.7 trillion in retirement accounts under the fiduciary standard is an incremental move (most of the rest of the $ 5 trillion in retirement accounts already is under that standard).

Intro Balance Transfer APR is 0 % for 14 months from date of first transfer, for transfers under this offer that post to your account by August 10, 2018; then the standard purchase APR applies.

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.

Both amendments are effective and will be applied prospectively by the company on January 1, 2010... Under these accounting standards, the company will record the underlying mortgage loans in these single - family PC trusts and some of its Structured Transactions on its balance sheet.

Australian entities» issuance of hybrid securities picked up in the second half of 2004 after slowing noticeably during the first half because of issuer uncertainty about how hybrid securities would be classified under new accounting standards.

Under PSAB accounting standards, Refundable Tax Credits should be considered as part of spending rather than netted against tax revenue.

Under PSAB accounting standards, such control means that these expenses should be included as part of budgetary transactions.

Prior period comparative information is not adjusted and is reported under the accounting standards in effect for that period.

But under the Employee Retirement Income Security Act, which sets minimum standards for defined benefit and defined contribution retirement plans, and the IRS code, which oversees IRAs, a fiduciary advisor would be prohibited from earning commissions on investments for those accounts because that would not be considered to be acting in the best interest of the client.

According to Morningstar, the bar for justifying these alt products in a retirement account under a best - interest obligation is then much higher than more standard products such as mutual funds and exchange - traded REITs.

To date, building designers have had to investigate air filters under their own initiative, because the current standards and those taking effect next year take no account of small nanoparticles.

Accounting for standard growth / mortality rates, the team analyzed tree size - related variation responses based on diameter growth and death under drought and normal conditions; and the percentage of drought - related death.

About Blog Actuarial Solutions provides quality actuarial, consulting, and pension administration services We are experts in pension funding and administration, as well as pension accounting under the multitude of accounting standards world - wide (IFRS, ASPE, US GAAP).

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).

Yet by all accounts, the efforts under way to make teachers aware of the standards and the instructional shifts they imply are unprecedented in their scope and intensity.

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!).

According to the report, 84 percent of the state's special test - takers in 2000 were white, while they accounted for just 68 percent of those taking the test under standard conditions.

Further, the standards under Texas» new Performance Framework (an additional system of standards for charter schools measuring the performance of a charter school, which are separate and apart from state accountability standards) must take into account the uniqueness of charter schools located within an RTC and truly measure according to the mission of the school.

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.

As documented under Section 1114 (b)(1)(A) of Title I, Part A the Every Students Succeeds Act (ESSA), a local education agency receiving Title I funds must conduct «[a] comprehensive needs assessment of the entire school (including taking into account the needs of migratory children as defined in section 1309 (2)-RRB- that is based on information which includes the achievement of children in relation to the State academic content standards and the State student academic achievement standards described in section 1111 (b)(1)».

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.

Now, anyone with retirement money under management, who makes recommendations or solicitations for an IRA or other tax - advantaged retirement account, is a fiduciary and must adhere to that standard.

Under the new commission - free plan, ECN fees are charged on the trade and the interest rate associated with trades in this account are 1.5 % points higher than the standard margin rates.

In other words, certain TAM Portfolio companies can be acquired at, say, 25 cents to 75 cents for each $ 1.00 of corporate net assets most of which are accounted for under International Financial Reporting Standard (IFRS), while comparable DJIA assets cost $ 2.79 for each $ 1.00 of corporate net assets most of which are accounted for under Generally Accepted Accounting Principles (GAAP).

0 % Intro Balance Transfer APR for 14 months from date of first transfer, for transfers under this offer that post to your account by August 10, 2018 and then 13.49 % — 24.49 % Standard Variable Purchase APR..

Intro Balance Transfer APR is 10.99 % for 6 months from date of first transfer, for transfers under this offer that post to your account by August 10, 2018; then the standard purchase APR applies.

However, as the country strives to be an attractive business opportunity for companies, the lower standards of regulations has prevented many professional traders from opening accounts under SIBA regulation.

Expecting them to become experts on evaluating balance sheets prepared under loose accounting standards does not seem fair.

Where a choice is made to start paying the allocated pension under the new minimum pension standards (commonly referred to as the account - based pension standards) the exception may also be considered.

Intro Balance Transfer APR is 0 % for 14 months from date of first transfer, for transfers under this offer that post to your account by July 10, 2018; then the standard purchase APR applies.

About Blog Actuarial Solutions provides quality actuarial, consulting, and pension administration services We are experts in pension funding and administration, as well as pension accounting under the multitude of accounting standards world - wide (IFRS, ASPE, US GAAP).

Under § 111 (a) of the Clean Air Act (CAA), performance standards are to reflect the «best system of emission reduction» (BSER) that has been «adequately demonstrated,» taking «cost» into account.

-- Not later than 2025 and at 5 - year intervals thereafter, the Administrator shall review the standards for new covered EGUs under this section and shall, by rule, reduce the maximum carbon dioxide emission rate for new covered EGUs to a rate which reflects the degree of emission limitation achievable through the application of the best system of emission reduction which (taking into account the cost of achieving such reduction and any nonair quality health and environmental impact and energy requirements) the Administrator determines has been adequately demonstrated.

All of COTAP's current portfolio projects are registered under the Edinburgh, Scotland - based Plan Vivo carbon accounting standard.

A forest conservation project backed by Shell, Gazprom Market and Trading and the Clinton Foundation on the island of Borneo has won approval under a carbon accounting standard, reports Reuters.

Any such policy that permits destruction within much less than ten years after an event probably fails to take reasonable account of the standard six year limitation period under the Limitations Act for actions in tort or contract, plus some period to allow for a discoverability period, which allows for discovery of the damage and those responsible prior to the commencement of the limitation period.

Peter has also advised foreign and U.S. financial institutions on federal withholding tax obligations and information reporting requirements, including under the Foreign Account Tax Compliance Act (FATCA) and the Common Reporting Standard (CRS) developed by the OECD.

After canvassing the leading substantive - consolidation standards and cases, Judge Jernigan determined that consolidation is appropriate under any test; her decision turned on a litany of facts and factors, including that (i) the company's «nerve center» is its Texas headquarters and all payroll for employees is effectuated from there, (ii) the company's centralized cash - management system and three bank accounts, (iii) all debtor entities were controlled by common officers and directors, (iv) the existence of substantial intercompany claims, (v) credible testimony demonstrated that preparing individual schedules was extraordinarily difficult and required numerous amendments, (vi) a substantial amount of creditors treated the debtors as a single unit, and (vii) that credible counsel had determined that the primary assets of many debtors — D&O litigation claims — are jointly owned by the debtors.

In doing so, municipalities may consider preparing policies that take into account the nature and characteristics of their roads, including identifying certain hot spots under their care and control, which may require special winter maintenance above and beyond the minimum maintenance standards.

Because of a change in accounting standards the company wants to check whether certain properties leased under old agreements may now be a liability.

It is useful to quote key observations by Stadlen J [at paras 126 - 129]: «In my view, notwithstanding the absence in the FTPP proceedings of some of the statutory and non-statutory safeguards which apply to criminal proceedings... [I] n deciding whether it would be fair to admit the hearsay evidence, the requirements both of Article 6 and of the common law obliged the FTPP to take into account the absence of all those [safeguards]... [I] n my judgment, no reasonable panel in the position of the FTPP could have reasonably concluded that there were factors outweighing the powerful factors pointing against the admission of the hearsay evidence... The means by which the claimant can challenge the hearsay evidence are... not in my judgment capable of outweighing those factors... The reality would appear to be that the factor which the FTPP considered decisive in favour of admitting the hearsay evidence was the serious nature of the allegations against the claimant coupled with the public interest in investigating such allegations and the FTPP's duty to protect the public interest in protecting patients, maintaining public confidence in the profession and declaring and upholding proper standards of behaviour... However, that factor on its own does not in my view diminish the weight which must be attached to the procedural safeguards to which a person accused of such allegations is entitled both at common law and under Article 6... The more serious the allegation, the greater the importance of ensuring that the accused doctor is afforded fair and proper procedural safeguards.

He is also a highly experienced adviser on issues arising under the U.S. Foreign Account Tax Compliance Act (FATCA) and the OECD Common Reporting Standard.