income annuity rider can simplify your clients' retirement income planning strategies in several important ways, not the least of which involves the ability to gain the benefits of both variable and deferred
income annuities within one single annuity package.
inflows of resources--an acquisition of (increase in) net assets by the government that is applicable to a future reporting period
4 improves financial reporting by defining some of the most central terms used in GASB pronouncements, which will enhance consistency in future standards setting, These defined terms include deferred
outflows of resources and deferred
inflows of resources, which will, for example, allow for better presentation of interperiod equity hi certain financial statements.
"In light of this Coventry University has decided to remove the option that allows students to apply for 2012 deferred
In other words, CPAs should compare the actual tax benefit with the deferred
tax asset and credit any excess to stockholders' equity instead of to the income statement.
The Thompson Memo explicitly recognizes deferred
prosecution as an alternative disposition for corporate criminal investigations.
"If 4 percent of the voting power of the stock is owned by the president and the remaining stock is so diversely held by the public that the president, in effect, controls the corporation," says Hesch, "then the possibility of the corporation enforcing a restriction on the right to deferred
compensation of the president is not substantial.
maintenance backlog almost always exists.
A typical deferred
prosecution agreement might include an indictment of the company, a requirement that it admit guilt, a large fine and/or restitution to victims (usually shareholders), some form of external monitoring and agree to cooperate in the prosecution of responsible individuals.
taxes; earnings management; accounting standard; international accounting.
Prior to the passage of tax reform in 2001, most managers at nonprofit telephone cooperatives had a hard time taking advantage of the deferred
compensation rules, which allowed them to set aside a little extra money for retirement.
The liability method (asset/liability method) is the term used by SPAS 96 and SPAS 109 to replace the deferred