The
deferred 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.
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Deferred 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 entry.
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.
A
deferred 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.
Keywords:
deferred 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 method above.
